Spanton v. Comm'r of Internal Revenue

Full title: ELISHA SPANTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 6, 2022

No. 13524-22 (U.S.T.C. Oct. 6, 2022)

Opinion

13524-22

10-06-2022

ELISHA SPANTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On September 27, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner had failed to submit the filing fee in this case.

On October 3, 2022, the copy of the Order of Dismissal for Lack of Jurisdiction that was served on petitioner at the mailing address listed in the Court's records was returned to the Court by the U.S. Postal Service. A USPS label affixed to the envelope states, "FORWARD TIME EXP RTN TO SEND." However, the label also lists a new mailing address for petitioner.

Upon due consideration and for cause, it is

ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to match the new mailing address listed on the USPS label affixed to the returned mail filed by the Court on October 3, 2022. It is further

ORDERED that the Clerk of the Court shall re-serve on petitioner together with this Order a copy of the Order of Dismissal for Lack of Jurisdiction entered in this case on September 27, 2022.