Opinion
10908-21
08-26-2021
John W. Johnston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
By Order served June 14, 2021, the Court designated Buffalo, New York, as the place of trial in this case. On August 2, 2021, petitioner filed a Request for Place of Trial at Syracuse, New York, which the Court will recharacterize as a Motion To Change Place of Trial. However, this case is currently being conducted under the Court's regular tax case procedures. Only cases conducted under the Court's small tax case procedures may be tried in Syracuse, New York. If petitioner wishes trial of this case to be conducted in Syracuse, New York, he may file a motion to add small tax case designation. However, before doing so, petitioner should consider whether he wishes to have this case conducted under regular tax case procedures or small tax case procedures.
Petitioner is directed to T.C. Form 5, Request for Place of Trial (a copy of which is attached to this Order). A case conducted under regular tax case procedures may be tried in any city that is not marked with an asterisk on the form.
Information concerning the decision whether to elect regular or small tax case procedures is posted in the "Guidance for Petitioners: Starting A Case" section of the "Rules & Guidance" tab of the Tax Court website at www.ustaxcourt.gov. It is also available in the attachment to T.C. Form 2, Petition (a copy of which is attached to this Order).
On August 2, 2021, petitioner also filed an Application for Waiver of Filing Fee. Therein, petitioner establishes that he is entitled to a waiver of the Court's $60.00 filing fee.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall recharacterize petitioner's Request for Place of Trial at Syracuse, New York, filed August 2, 2021, as petitioner's Motion To Change Place of Trial. It is further
ORDERED that action on petitioner's Motion To Change Place of Trial shall be held in abeyance until after September 20, 2021. It is further
ORDERED that, on or before September 20, 2021, petitioner shall file either (1) a motion to change place of trial that designates a city at which this Court tries regular tax cases, or (2) a motion to add small tax case designation. For purposes of making any motion to change place of trial, petitioner may, in view of his pro se status, use T.C. Form 5, Request for Place of Trial. Similarly, for purposes of making any motion to add small tax case designation, petitioner may use T.C. Form 2, Petition, and mark the box indicating that he wishes to proceed under small tax case procedures. The Court will construe either filing, if properly dated and executed by petitioner, accordingly. It is further
ORDERED that the Clerk of the Court shall attach to this Order copies of T.C. Form 2, Petition (Simplified Form), and T.C. Form 5, Request for Place of Trial. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee is granted.