Opinion
1531-24
02-28-2024
GUSTAVO ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served January 30, 2024, the Court designated Los Angeles, California, as the place of trial in this case. On February 23, 2024, the Court received and filed a letter by petitioner in which he "request[s] a place of trial for this case[] at state tax court hearing, California, San Bernardino, CA, County Arrowhead Court."
Petitioner's letter appears to be requesting that trial in this case be held in a county courthouse in San Bernardino, California. However, the Tax Court does not hear cases in that city. Petitioner is informed that the Court has designated Los Angeles as the place of trial in this case based on the mailing address that petitioner provided in the Petition. To the extent petitioner's letter seeks to change the place of trial in this case, we will direct the Clerk of the Court to attach to this Order a copy of Tax Court Form 5, Request for Place of Trial. If petitioner wishes to designate a place of trial other than Los Angeles, he may request any city listed on Form 5 and not marked with an asterisk. It is accordingly
ORDERED that the Clerk of the Court shall attach to this Order a copy of Tax Court Form 5, Request for Place of Trial. It is further
ORDERED that the Court will take no further action with respect to petitioner's above-referenced letter.
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