Opinion
4474-23
07-11-2023
BLADIMIR ARANGO SEPULVEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 6, 2023, the Court received and filed a set of documents, accompanied by an unsigned letter, as the Petition to commence this case. No mailing address for petitioner was listed in the letter. Accordingly, for purposes of serving papers on petitioner in this case, the Court entered into its records the return address listed by petitioner on the envelope bearing the Petition.
Thereafter, by Order served March 30, 2023, the Court directed petitioner to pay the Court's filing fee of $60.00, and, by Order served April 3, 2023, directed petitioner to file a ratification of petition. Petitioner failed to comply with those Orders and, accordingly, on May 25, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction.
On July 7, 2023, the U.S. Postal Service returned as "unclaimed" the copy of the Court's Order of Dismissal served on petitioner at the return address listed by petitioner on the envelope bearing the Petition. Further review of the record in this case shows that all of the Court's attempts to serve papers on petitioner at the foregoing address have been unsuccessful.
Petitioner is informed that Rule 21(c) of the Tax Court Rules of Practice and Procedure requires that petitioner promptly notify the Court of any change in petitioner's mailing address. A form for this purpose will be attached to this Order. Petitioner is further informed that, in the event petitioner fails to notify the Court of a change in petitioner's mailing address, the fact that petitioner does not receive notice of developments in this case may not excuse any failure by petitioner to take actions necessary to protect petitioner's interests.
As noted above, petitioner did not list a mailing address-or provide any other contact information-in the unsigned letter accompanying the set of the documents filed as the Petition in this case. However, among those documents is a copy of a
Notice of Deficiency issued to petitioner on December 12, 2022. The mailing address listed in that Notice differs from the return address listed by petitioner on the envelope bearing the Petition. Although, as noted above, it is petitioner's obligation to promptly inform the Court of any change in petitioner's mailing address, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. 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, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (with the attachment noted above) on petitioner at the mailing address in Grand Island, Nebraska listed in the above-referenced Notice of Deficiency. It is further
ORDERED that the Clerk of the Court shall re-serve petitioner with copies of the Court's Order served March 30, 2023, and the Court's Order served April 3, 2023 (including the attachment thereto), at the mailing address in Grand Island, Nebraska listed in the above-referenced Notice of Deficiency. It is further
ORDERED that the time within which petitioner shall (1) pay the Court's filing fee in accordance with the Court's Order served March 30, 2023, and (2) file a ratification of petition in accordance with the Court's Order served April 3, 2023, is hereby extended to August 11, 2023. It is further
ORDERED that, on or before August 11, 2023, petitioner shall file a notice of change of address with the Court listing petitioner's present mailing address, email address (if any), and telephone number.
Petitioner is hereby informed that failure to comply in full with this Order may result in the dismissal of this case or other appropriate action by the Court.