Opinion
6006-22
06-13-2022
GROVER ROLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By order served March 28, 2022, the Court designated Little Rock, Arkansas, as the place of trial in this case. On April 11, 2022, petitioner filed a Motion To Proceed Remotely, filed April 11, 2022, in which petitioner seeks to have this case conducted under the small tax procedures. The Court's record reflects that this case is being conduced under the Court's regular tax case procedures.
Upon due consideration and for cause, it is
ORDERED that, on or before July 1, 2022, petitioner shall file a motion to added small tax case designation. The Court will hold in abeyance petitioner's motion to proceed remotely.
Before filing a motion to add small tax case designation, however, petitioner should decide whether he wishes to have this case conducted under the regular tax case procedures or the small tax case procedures. General information concerning deciding whether to elect regular or small case procedures is posted in the "Rules & Guidance" under the "Guidance for Petitioners" section, in "Starting A Case" tab of the Court's website at www.ustaxcourt.gov.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.