Opinion
5765-24
05-09-2024
AMY DENMARK & SCOTT DENMARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served April 11, 2024, the Court designated Buffalo, New York as the place of trial in this case. On April 30, 2024, the Court received from petitioners a document seeking to designate Syracuse, New York as the place of trial. The Court filed that document as petitioners' Motion to Change Place of Trial to Syracuse, New York.
Petitioners have elected to have this case conducted under the Court's regular tax case procedures. The Tax Court does not sit in Syracuse, New York for purposes of hearing regular tax cases. Syracuse, New York is marked with an asterisk on the request for place of trial form. Locations marked with an asterisk on that form are available as a place of trial only for trials in small tax cases, i.e., "S" cases where the petitioner has elected to have proceedings conducted according to the small tax case procedures under section 7463 of the Internal Revenue Code. That election may be made if the amount in dispute (or the amount of relief sought) is $50,000 or less. Although the amount in dispute in this case does not exceed $50,000, because petitioners have not elected the small tax case designation in this case, Syracuse, New York may not at this time be designated as the place of trial. Rather, petitioners must move to add the small tax case designation to this proceeding (if petitioners wish Syracuse, New York to be the place of trial) or petitioners may select an alternative city where regular tax cases are heard. General information about deciding whether to elect regular or small case procedures may be found on the Court's website, www.ustaxcourt.gov, by clicking on "Rules & Guidance", then choosing "Guidance for Petitioners" and clicking on "Starting a Case".
Based on the foregoing, it is
ORDERED that, on or before May 31, 2024, petitioners may file either: (1) a Motion to Add Small Tax Case Designation, or (2) a Request for Place of Trial selecting a city available for trials in regular cases other than Buffalo, New York. The Court will hold in abeyance petitioner's Motion to Change Place of Trial to Syracuse, New York.
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 commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.