Opinion
5379-22L
10-03-2022
PATRON GQ ROSEATE F.K.A. KYLE G. SWANN,, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 25, 2022, petitioner, while incarcerated in Juneau, Alaska, timely filed a petition with this Court. Petitioner is apparently no longer incarcerated, and on August 23, 2022, petitioner filed a Motion to Change or Correct Caption therein providing the Court with a new address (in Anchorage, Alaska), and the Court therefore, updated the Court's record to reflect petitioner's new address. The Court granted petitioner's Motion to Correct Caption by Order served August 26, 2022. However, the copy of the Court's order served on petitioner at his new address in Anchorage, Alaska, was returned to the Court as undeliverable. Pending in this case is petitioner's Motion To Proceed Remotely, filed April 12, 2022. Because sufficient grounds have not been established at this time, it is
ORDERED that the Motion to Proceed Remotely is denied without prejudice. It is further
ORDERED that, on or before October 31, 2022, based upon a diligent and reasonable search, respondent shall file a response to this order setting forth respondent's efforts to ascertain petitioner's current mailing address. By so ordering, the Court does not alter petitioner's burden and obligation to keep the Court apprised of his current contact information in compliance with Rule 24(b) and (e), Tax Court Rules of Practice and Procedure. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the court shall serve a copy of this order on petitioner at the appearing in the certificate of service attached to respondent's Notice of Objection to Motion to Proceed Remotely, filed June 23, 2023.