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Roach v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 7979-20 (U.S.T.C. Aug. 24, 2022)

Opinion

7979-20

08-24-2022

JERRY L. ROACH & BRENDA ROACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge.

This case is calendared for trial at the session of the Court to be conducted in person commencing Monday, October 17, 2022, in San Antonio, Texas.

On July 7, 2022, the Court received returned mail of both the Court's Notice of Setting for Trial and Standing Pretrial Order for a Regular Tax Case, each issued June 16, 2022, on petitioner Jerry L. Roach at his address of record in this case. That Notice and Standing Pretrial Order were returned by the U.S. Postal Service and the envelope in which those were mailed was marked "Return to Sender - Not Deliverable as Addressed -Unable to Forward".

On August 5, 2022, the Court issued an Order in which the Court directed respondent to file on or before August 19, 2022, a response setting forth petitioner's current contact information.

On August 19, 2022, respondent filed a response to the Court's Order issued on August 5, 2022. In that report, respondent provided the Court with petitioner Jerry L. Roach's current contact information.

Pursuant to Rule 21(b)(4), Tax Court Rules of Practice and Procedure, petitioner is required to notify the Court in writing of any change of mailing address by filing Form 10, Notice of Change of Address. A copy of that form is attached to this Order.

Upon due consideration and for cause, it is

ORDERED that, in addition to regular service, the Clerk of the Court shall serve on petitioner: (1) a copy of the attached Form 10, Notice of Change of Address and (2) the Court's Notice of Trial and Standing Pretrial Order for Small Tax Cases each issued June 16, 2022, on petitioner at the following address:

8110 Ranch Road
Apt 32
Austin, TX 78730

It is further

ORDERD that petitioner shall immediately file the attached Form 10, Notice of Change of Address.

The Court notes that if petitioner's current address further changes, Petitioner is required to file a Notice of Change of Address with the Court.

The Court encourages all litigants to register for electronic access (eAccess) so that you may electronically file and view documents in your Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.


Summaries of

Roach v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 7979-20 (U.S.T.C. Aug. 24, 2022)
Case details for

Roach v. Comm'r of Internal Revenue

Case Details

Full title:JERRY L. ROACH & BRENDA ROACH, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 24, 2022

Citations

No. 7979-20 (U.S.T.C. Aug. 24, 2022)