Opinion
20304-16
10-17-2016
FORD CARR, II & CHARITY L. BEVERAGE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Chief Judge.
On September 15, 2016, petitioners filed a petition to commence this case and lodged a Request for Place of Trial seeking to designate Wichita, Kansas, as the place of trial. However, the Court hears only cases conducted under the small tax case procedures in Wichita, Kansas. In their petition, petitioners did not elect to have this case conducted under the small tax case procedures. By Order dated September 20, 2016, the Court directed petitioners to file either (1) a proper Request for Place of Trial designating a location at which the Court hears regular tax cases, or (2) a motion to add small tax case designation in this case. On October 14, 2016, petitioner lodged another Request for Place of Trial seeking to designate Wichita, Kansas, as the place of trial. However, because petitioners have not filed a motion to add small tax case designation, as discussed above, Wichita, Kansas, cannot be designated as the place of trial.
Upon due consideration, it is
ORDERED that Oklahoma City, Oklahoma, is designated as the place of trial in this case.