Opinion
7818-23
07-11-2024
CHRISTIE DANIELLE MCCULLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 17, 2023, petitioner filed the petition to commence this case. Therefore, the case proceeded and is being conducted under the Court's regular tax case procedures. However, a review of the record shows that petitioner elected Tallahassee, Florida and is a trial location at which the Court hears only small tax cases. Therefore, the Court will change the place of trial in this case.
Upon due consideration of the entire record and for cause, it is
ORDERED that the designated place of trial for any proceeding held in this case, if necessary, shall be changed to Mobile, Alabama, a location at which the Court tries regular tax cases.
If petitioner wishes to designate a place of trial other than the place of trial designated by the Court above, petitioner may file a motion to change place of trial and designate any city that is listed on Tax Court Form 5, Request for Place of Trial (T.C. Form 5). Petitioner may access a copy of T.C. Form 5 by clicking on "Case Related Forms" under the "eFiling & Case Maintenance" tab on the Tax Court's website at www.ustaxcourt.gov.