Opinion
21190-19
11-14-2023
PAUL J. SCOTT & YULLY R. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On July 27, 2023, the Court served on petitioners a Notice Setting Case for Trial (Doc. 23) and a Standing Pretrial Order (Doc. 24), which were later returned to the Court by the United States Postal Service. The envelope in which the Notice and Order were mailed was marked "Return to Sender - Attempted Not Known - Unable to Forward."
On November 8, 2023, respondent informally provided Court personnel with a possible current address for petitioners.
For cause, it is hereby
ORDERED that petitioners, upon receipt of this Order, shall provide the Court with written notice of their current address. It is further
ORDERED that the Clerk of the Court shall, along with this Order, serve on petitioners at the address provided by respondent a copy of the (1) Notice Setting Case for Trial (Doc. 23); (2) Standing Pretrial Order (Doc. 24); (3) Motion for an Order Under Model Rule of Professional Conduct 4.2 (Doc. 25); and (4) Order served September 7, 2023. It is further
ORDERED that the Clerk of the Court shall send, with petitioners' copy of this Order, information concerning low-income taxpayer clinics ("LITCs") available for Miami, Florida that may offer free legal assistance to low-income and self-represented taxpayers. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov.