Opinion
36548-21
03-23-2022
Stanley W. Banack & Mary E. Banack Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the document filed March 15, 2022, by respondent as a Request for Place of Trial shall be recharacterized as a Motion To Change Place of Trial. It is further
ORDERED that respondent's just-referenced motion is granted in that the place designated for any trial proceedings in this case shall be changed to Philadelphia, Pennsylvania. The parties are reminded that, regardless of the designated venue, no trial will be held unless jurisdiction is established in the proceeding.