Opinion
4479-23L
05-10-2024
RAY JOYCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 3, 2024, petitioner filed a Letter in which he explains that he lives in the Philippines and requests that the place of trial in this case be moved to the Philippines. The Tax Court, however, hears cases only at locations in the United States. Petitioner is advised that he might consider filing a Motion to Proceed Remotely or agreeing with respondent to submit this case fully stipulated under Rule 122, Tax Court Rules of Practice and Procedure. The Tax Court Rules and forms are available on the Court's website, www.ustaxcourt.gov.
Upon due consideration, it is
ORDERED that the Court shall take no action with respect to petitioner's above-referenced Letter.