Opinion
8043-24S
08-05-2024
ZACHARY OWEN MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 20, 2024, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before July 19, 2024, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioner.
The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is
ORDERED that the Court's Order To Show Cause, served May 20, 2024, is hereby made absolute. It is further
ORDERED that the place of trial for any proceedings held in this case shall be changed to Oklahoma City, Oklahoma, which would appear to be the closest city in which the Court conducts trials in regular cases.