Opinion
25504-21
05-11-2023
KATHERINE D. SQUARE & BENJAMIN ONYEIBE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served October 12, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee for this case. The Order warned petitioners that failure to comply could result in the dismissal of the case. The copies of that Order served on petitioners at the mailing addresses listed in the Court's records were not returned to the Court by the U.S. Postal Service as undeliverable. Petitioners thereafter failed to file a proper amended petition and pay the Court's filing fee as directed. Accordingly, on August 11, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case.
On May 8, 2023, the copy of the Order of Dismissal for Lack of Jurisdiction that was served on petitioner Benjamin Onyeibe 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 Mr. Onyeibe.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall change the mailing address listed in the Court's records for petitioner Benjamin Onyeibe to match the new mailing address listed on the USPS label affixed to the returned mail filed by the Court on May 8, 2023. It is further
ORDERED that the Clerk of the Court shall re-serve on petitioner Benjamin Onyeibe together with this Order a copy of the Court's Order of Dismissal for Lack of Jurisdiction.