Opinion
10439-21
08-24-2021
Daniel B. Rudd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
Because petitioner did not file a request for place of trial when the petition was filed, by Order dated June 9, 2021, the Court designated Birmingham, Alabama as the place of trial in this case. On July 26, 2021, petitioner filed a first amended petition and a motion to change place of trial to Tallahassee, Florida.
In his first amended petition, petitioner elected to have this case conducted under the Court's regular tax case procedures. The Tax Court holds trials in Tallahassee, Florida only for cases being conducted under the Court's small tax case procedures. Accordingly, at this juncture, Tallahassee, Florida may not be designated as the place of trial in this case. If petitioner wishes this case to be heard in another location other than Birmingham, Alabama, petitioner must select an alternative city where regular cases are heard by the Tax Court (locations without an asterisk on the request for place of trial form).
In view of the foregoing, it is
ORDERED that petitioner's motion to change place of trial to Tallahassee, Florida, is denied.