Opinion
1309-24S
01-26-2024
LARRY D. HEARN & TWANNA J. HEARN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Court filed on January 24, 2024, a petition for petitioner(s) to commence the above referenced case. Because the Request for Place of Trial was not submitted with the Petition, the Court will designate the place of trial for this case. If petitioner(s) wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner(s) may file a Motion to Change Place of Trial and designate therein a place of trial at which this Court tries small tax cases (any city on the Request for Place of Trial form which is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html).
Accordingly, it is
ORDERED that Birmingham, AL is designated as the place of trial in this case.