Sadler v. Comm'r of Internal Revenue

Full title: BRYCE SADLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 21, 2023

No. 25481-22 (U.S.T.C. Jun. 21, 2023)

Opinion

25481-22

06-21-2023

BRYCE SADLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 23, 2023. By Order served May 30, 2023, the Court directed petitioner to file an objection, if any, to the Motion. On June 15, 2023, the copy of that Order served on petitioner at the mailing address listed in the Petition was returned to the Court as unclaimed by the United States Postal Service. However, a sticker affixed to the envelope bearing the Order indicates that petitioner has been moved to the Eastern KY Correctional Complex.

In consideration of the foregoing, it is

ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to account for his move to the Eastern KY Correctional Complex. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a copy of Form 10 (Notice of Change of Address). It is further

ORDERED that, together with this Order, the Clerk of the Court shall serve on petitioner copies of (1) respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 23, 2023, and (2) the Court's Order served May 30, 2023. It is further

ORDERED that the time within which petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to July 10, 2023. Failure to file such an objection on or before July 10, 2023, may result in the granting of the Motion to Dismiss.

Petitioner is informed that, pursuant to Rule 21(c) of the Tax Court Rules of Practice and Procedure, he must promptly notify the Court of any change in his mailing address by filing a notice of change of address. See Form 10 (Notice of Change of Address). Petitioner is further informed that, in the event he fails to notify the Court of a 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.