Opinion
17586-21
04-28-2022
SUSAN KIM WAGAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
(Maurice B. Foley Chief Judge
On August 30, 2021, petitioner filed a Motion To Change Place of Trial to Albany, New York. However, the Court's records reflect that this case is being conducted under the Court's regular tax case procedures, and not the small tax case procedures. Only cases conducted under the Court's small tax case procedures may be tried in Albany, New York. The Court issued an order for petitioner to file a supplement to the motion or request that the case be converted to a small tax case. Petitioner has not complied with that order. For cause, it is
ORDERED that petitioner's Motion to Change Place of Trial to Albany, New York is denied.