Opinion
15007-22
11-13-2023
STEVEN B. WEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
On June 21, 2022, the petition commencing this case and a Request for Place of Trial at Portland, Maine was filed. On July 6, 2022, the Court issued an order directing petitioners to show cause why the Court should not remove the small tax case designation. On January 13, 2023, the Court's order to show cause was made absolute and the letter S was deleted from the docket number and this case was processed as a regular tax case. Only cases conducted under the Court's small tax case procedures may be tried in Portland, Maine.
At this juncture the Court will designate a place of trial where the Court tries regular tax cases. Upon due consideration and in view of the record in this case, it is
ORDERED that the designated place of trial in this case shall be changed to Boston, Massachusetts.
Petitioner is advised that if he wishes to designate a place of trial other than the place of trial designated by the Court, petitioner 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).