Opinion
5669-23
05-17-2023
BETSEY LYNN GARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 31, 2023, petitioner filed the petition to commence this case and a Request for Place of Trial at Boston, Massachusetts. Although this case qualifies to be conducted as a small Tax Court case, petitioner did not elect to have this case conducted under the Court's small tax case procedures. On May 12, 2023, petitioner filed a Motion to Proceed Remotely and a Motion to Change Place of Trial to Burlington, Vermont.
The Court has not yet acted on petitioner's Motion to Proceed Remotely. However, the Tax Court does not sit in Burlington, Vermont for purposes of hearing regular tax cases. Burlington, Vermont 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. Because petitioner has not elected the small tax case designation in this case, Burlington may not at this time be designated as the place of trial. Rather, petitioner must either move to add the small tax case designation to this proceeding (if petitioner wishes Burlington to be the place of trial) or petitioner may select an alternative city where regular 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 June 7, 2023, petitioner 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 Boston, Massachusetts. The Court at this time will hold in abeyance petitioner's Motion to Change Place of Trial to Burlington, Vermont.
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