Opinion
35254-21
02-10-2022
JAMES A. VELAZQUEZ & SALLY A. VELAQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 22, 2021, petitioners filed the Petition to commence this case. The Petition arrived at the Court in an envelope bearing a handwritten return address. Although that address varied slightly from the address listed in the Notice of Deficiency, the Court deferred to the handwritten return address on the envelope bearing the Petition for purposes of the Court's records in this case. Because petitioners did not request a place of trial, the Court, by Order served January 31, 2022, designated Philadelphia, Pennsylvania, as the place of trial in this case.
On February 9, 2022, respondent filed an Answer and a Request for Place of Trial at Philadelphia, Pennsylvania. Upon review of respondent's filings, the Court notes that the certificates of service attached thereto indicate that respondent has served petitioners at the address listed in the Notice of Deficiency rather than the address listed in the Court's records in this case. As noted above, for purposes of its records in this case, the Court has deferred to the handwritten return address on the envelope bearing the Petition, and that address varies slightly from the address listed in the Notice of Deficiency.
In view of this apparent discrepancy, and to establish certainty as to petitioners' current mailing address, the Court will direct petitioners to file a Notice of Change of Address listing their current mailing address and current telephone number. See Rule 21(b)(4), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners 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 copies of respondent's Answer and Request for Place of Trial at Philadelphia, Pennsylvania, on petitioners at the current mailing address listed in the Court's records. 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 petitioners at the address listed in the certificate of service attached to respondent's Answer. It is further
ORDERED that, on or before March 10, 2022, petitioners shall file a Notice of Change of Address advising the Court in writing of their current mailing address and current telephone number. It is further
ORDERED that respondent's Request for Place of Trial at Philadelphia, Pennsylvania, is denied as moot.
NOTICE OF CHANGE OF ADDRESS [*]
Please change address of ___on the records of the Court.
(Image Omitted)
[*] See Rule 200(e), which requires each person admitted to practice before the Tax Court promptly to notify the Admissions Clerk of any change in office address for mailing purposes. Filing Form 10 in a pending case satisfies this requirement. If a practitioner has not entered an appearance in a pending case, the practitioner can satisfy the Rule 200(e) notification requirement by mailing Form 10 (omitting any caption and docket number) or other written communication to the Admissions Clerk, or by electronically updating the practitioner's registration information by clicking the "Update Info" hyperlink through "Practitioner Access" on the Court's Internet website at www.ustaxcourt.gov.