Opinion
8521-21
08-23-2024
KOLBY DEAN QUIETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
This case is currently set for trial at the session of the Court scheduled to commence on September 16, 2024, in Atlanta, Georgia. On August 20, 2024, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The address appearing on the certificate of service accompanying that Motion does not match the address of record for Mr. Quiett. On February 5, 2024, the Court ordered that Mr. Quiett's address of record be updated to the address provided by the United States Postal Service on a piece of mail returned to the Court. In comparing the address appearing on the Commissioner's certificate of service with the Notice of Change of Address, it appears that the Commissioner used the new street address with the old city, state, and zip code. The Court will also take judicial notice that, at least according to Google Maps, the address appearing on the Commissioner's certificate of service does not exist. Accordingly, we will deem the Commissioner's Motion to be stricken.
If Mr. Quiett is interested, he can receive electronic service of papers in this case. If he would like electronic service, he can email dawson.support@ustaxcourt.gov to initiate that process. In the meantime, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 20, 2024, is deemed stricken.