Opinion
13076-21
08-10-2021
Jason Edward Heggie, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On July 26, 2021, petitioner filed a Motion To Change Place of Trial seeking to change the place of trial in this case to Fresno, California. 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.
Upon due consideration, it is
ORDERED that, on or before September 1, 2021, petitioner shall file a motion to add small tax case designation. The Court will hold in abeyance petitioner's motion to change place of trial.
Petitioner is advised that if petitioner still wishes to properly designate Fresno, California, as the requested place of trial in this case, petitioner should file a motion to add small tax case designation. Before doing so, petitioner should also decide whether he 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 "Starting A Case" tab in the Taxpayer Information section of the Court's website at www.ustaxcourt.gov.