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Qing Zheng v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 7114-22 (U.S.T.C. Aug. 31, 2022)

Opinion

7114-22

08-31-2022

QING ZHENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 8, 2022, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order served July 12, 2022, the Court directed petitioner to file, on or before August 26, 2022, a reply, if any, to respondent's Answer, filed May 6, 2022. To date, no such reply has been filed.

On August 29, 2022, the copy of the foregoing Order that was served on petitioner at the mailing address that she listed in the Petition filed to commence this case on March 22, 2022, was returned to the Court by the United States Postal Service. A USPS label affixed to the envelope reads: "RETURN TO SENDER INSUFFICIENT ADDRESS UNABLE TO FORWARD."

Additionally, the Court notes that further review of the record in this case shows that the copy of the Notice of Receipt of Petition that was served on petitioner at the mailing address that she listed in the Petition was also returned to the Court by the USPS. The USPS label affixed to that envelope reads: "RETURN TO SENDER NO SUCH NUMBER UNABLE TO FORWARD."

In view of the foregoing, we will direct respondent to file a report as set forth below.

For cause, it is

ORDERED that, on or before September 30, 2022, respondent shall file a report advising the Court (1) of petitioner's last known address, (2) whether the copies of the above-referenced Answer and Motion that were served on petitioner at the mailing address listed in the Petition have been returned to respondent by the USPS, and (3) whether respondent is able to identify a correct current mailing address for petitioner, or any other possible mailing address for her (other than her last known address). It is further

ORDERED that action on respondent's above-referenced Motion shall be held in abeyance pending further direction by the Court.

Petitioner is informed that Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure requires that she promptly notify the Court of any change in her mailing address by filing a notice of change of address. A form for this purpose is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Petitioner is further informed that, in the event she fails to notify the Court of a change in her mailing address, the fact that she does not receive notice of developments in this case may not excuse any failure by her to take actions necessary to protect her interests.


Summaries of

Qing Zheng v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 7114-22 (U.S.T.C. Aug. 31, 2022)
Case details for

Qing Zheng v. Comm'r of Internal Revenue

Case Details

Full title:QING ZHENG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 7114-22 (U.S.T.C. Aug. 31, 2022)