Opinion
15004-21
08-10-2021
Johnnie R. Mcausland & Gail L. Mcausland Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 2, 2021, petitioner Johnnie R. Mcausland filed a Request for Place of Trial which improperly seeks to designate Fresno, California, as the requested place of trial in this 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 August 31, 2021, petitioners shall file either (1) a motion to add small tax case designation, or (2) a motion to change place of trial to a city at which this Court tries regular tax cases (if petitioners seek a place of trial other than San Francisco, California).
Petitioners are advised that if they still wish to properly designate Fresno, California, as the place of trial in this case, they should file a motion to add small tax case designation. Before doing so, petitioners should also decide whether they wish to have this case conducted under the regular tax case procedures or small tax case procedures. General information concerning deciding whether to elect regular or small tax case procedures is posted under the "Starting a Case" tax in the Taxpayer Information section of the Court's website at www.ustaxcourt.gov.