Opinion
27753-21
01-14-2022
Alexander Julian Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 10, 2022, the Court received from petitioner in the above-docketed matter a document most analogous in nature to a Motion To Change or Correct Caption. The document also appeared to suggest a change in the designated place of trial, but the Tax Court does not hold proceedings in Sacramento, California. Additionally, petitioner is reminded that no trial will be held if subsequent developments show that the Court lacks jurisdiction over this proceeding.
Accordingly, the premises considered, it is
ORDERED that petitioner's just-referenced Motion To Change or Correct Caption is granted in that the caption of this case shall be amended to read: "Julian J. Alexander, Petitioner v. Commissioner of Internal Revenue Respondent".