Opinion
1899-22
02-15-2022
Gary L. Penfield & Genevieve L. Penfield Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
The Court filed on January 12, 2022, a petition for petitioner(s) to commence the above referenced case. Because the Request for Place of Trial was not submitted with the Petition, the Court will designate the place of trial for this case. If petitioner(s) wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner(s) may file a Motion to Change Place of Trial and designate therein a place of trial at which this Court tries regular tax cases (cities without an asterisk on the Request for Place of Trial form which is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html). Accordingly, it is
ORDERED that Columbia, SC is designated as the place of trial in this case. 1