Opinion
11677-20
07-07-2022
HENRY 46 LOCUST RD., LLC, LR46 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
On July 1, 2022, pursuant to Tax Court Rule 140(c), respondent filed a Motion to Change Place of Trial to Atlanta, Georgia. Therein, respondent moves for the Court to change place of trial in this case from Tampa, Florida to Atlanta, Georgia on the ground that petitioner, the partnership at issue, petitioner's counsel, and petitioner's return preparer are all located in Atlanta, Georgia, along with the fact that the property owned by the partnership is located in Henry County, Georgia, which is approximately 30 miles from Atlanta (but approximately 430 miles from Tampa), and respondent's anticipated witnesses are from the Atlanta area. According to respondent, there is no factual nexus between the trial of this case and Tampa. In the motion, respondent also states that petitioner's counsel objects to the granting of the motion. Upon due consideration, it is hereby
ORDERED that petitioner shall, on or before July 27, 2022, file a response to respondent's motion.