Opinion
3314-21
04-29-2022
Laura L. MacDonald, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On April 12, 2022, respondent filed a motion to proceed remotely.
On April 19, 2022, the Court received from petitioner a form titled "Request for Place of Trial". We will strike this from the record in this case because it does not comply with Tax Court Rule 140(c).
On April 27, 2022, this case was called from the calendar of the Court's April 27, 2020 Washington, D.C., Special Trial Session. Petitioner and respondent appeared and were heard. Petitioner made an oral motion to continue this case. Petitioner also made an oral motion to change the place of trial from Los Angeles, California to Atlanta, Georgia.
Upon due consideration and for reasons more fully described in the transcript of the proceedings, it is
ORDERED that the document received by petitioner on April 19, 2022, titled "Request for Place of Trial", is stricken from the record. It is further
ORDERED that respondent's April 12, 2022 motion to proceed remotely is granted. It is further
ORDERED that petitioner's April 27, 2022 oral motion for continuance is granted, this case is stricken for trial from the Court's May 16, 2022 Los Angeles, California Trial Session, and jurisdiction is retained by the Undersigned. It is further
ORDERED that petitioner's April 27, 2022 oral motion to change the place of trial is denied as moot. It is further
ORDERED that this case will be calendared for remote trial in due course.