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Steinberg v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 13354-22 (U.S.T.C. Aug. 11, 2022)

Opinion

13354-22

08-11-2022

SANDRA ESTHER STEINBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On August 8, 2022, respondent filed an Amended Certificate of Service with respect to his Motion to Dismiss for Lack of Jurisdiction, filed July 27, 2022. Therein, respondent states that the copy of the Motion to Dismiss served on petitioner at the mailing address listed in the Court's records was returned to respondent as undeliverable. Respondent further states that he has since obtained petitioner's correct mailing address (which he lists in the Amended Certificate of Service) and has served a copy of the Motion to Dismiss on petitioner at that address.

Upon further review of the set of documents mailed by petitioner to the Court and filed as the Petition to commence this case, the Court counts no fewer than five different mailing addresses listed for petitioner within the first five pages of documents alone. This includes a one-page letter listing three different mailing addresses and identifying two of them as "new." In view of the foregoing, and to establish certainty as to petitioner's current mailing address, the Court will direct petitioner to file a Notice of Change of Address listing her current mailing address and current telephone number.

Petitioner is informed that Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure requires that she promptly notify the Court of any change in her mailing address by filing a notice of change of address. A form for this purpose (Form 10) is available on the Court's website and will be attached to the copy of this Order served on petitioner. Petitioner is further informed that in the event she fails to notify the Court of a change in her mailing address, the fact that she does not receive notice of developments in this case may not excuse any failure by her to take actions necessary to protect her interests.

See www.ustaxcourt.gov/rules.html.

See www.ustaxcourt.gov/case_related_forms.html.

Upon due consideration of the foregoing, it is

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 (1) at the mailing address listed in paragraph four of respondent's above-referenced Amended Certificate of Service and (2) at the return address listed on the envelope bearing the set of documents filed as the Petition in this case. It is further

ORDERED that, on or before September 9, 2022, petitioner shall file a Notice of Change of Address advising the Court of her current mailing address and current telephone number. 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, filed July 27, 2022, is hereby extended to September 9, 2022.

Petitioner is 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.


Summaries of

Steinberg v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 13354-22 (U.S.T.C. Aug. 11, 2022)
Case details for

Steinberg v. Comm'r of Internal Revenue

Case Details

Full title:SANDRA ESTHER STEINBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 13354-22 (U.S.T.C. Aug. 11, 2022)