Opinion
9897-21L
09-02-2021
Karleena Compton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 7, 2021, the Court designated San Francisco, California, as the place of trial in this case. On August 2, 2021, petitioner lodged a Request for Place of Trial which improperly seeks to designate Fresno, California, as the requested place of trial in this case. 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 Fresno, California.
The premises considered, it is
ORDERED that, if petitioner still wishes to designate Fresno, California, as the requested place of trial in this case, on or before September 23, 2021, petitioner shall file a motion to add small tax case designation.
Before filing a motion to add small tax case designation, petitioner should decide whether she wishes to have this case conducted under the regular tax case procedures or the small tax case procedures. General information concerning deciding whether to elect regular or small case procedures is posted under the "Guidance for Petitioners" section in the "Rules & Guidance" section of the Court's website at www.ustaxcourt.gov.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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