Opinion
30364-21
04-06-2022
JONHJAIRO ROMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
By Order March 7, 2022, the Court directed petitioner to file a ratification of petition. However, on March 14, 2022, the copy of the Order served on petitioner at the mailing address listed in the Court's records was returned to the Court by the U.S. Postal Service (USPS). A label affixed to the envelope by the USPS states: "FORWARD TIME EXP RTN TO SEND." Nevertheless, the label also provides a new address for petitioner.
The foregoing considered, it is
ORDERED that the Clerk of the Court is directed to change petitioner's mailing address in the Court's records to the new address for petitioner provided on the USPS's label affixed to the returned mail received by the Court on March 14, 2022. It is further
ORDERED that the Clerk of the Court shall re-serve on petitioner together with this Order a copy of the Court's Order served March 7, 2022, including the attachments thereto.
Under Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure, which are available on the Court's website, www.ustaxcourt.gov, a party in a Tax Court case must promptly notify the Court of any change in his or her mailing address and telephone number by filing an appropriate notice of change of address with the Court. A form for this purpose (Form 10) is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Petitioner is advised that, in the event he fails to notify the Court of any future change in his mailing address, the fact that he does not receive notice of developments in this case may not excuse any failure by him to take actions necessary to protect his interests. 1