Opinion
12409-24
07-31-2024
RAYNA PADILLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 30, 2024, petitioner(s) 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(s) elected Fresno, CA, 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 San Francisco, CA, a location at which the Court tries regular tax cases.
If petitioner(s) wish to designate a place of trial other than the place of trial designated by the Court above, petitioner(s) 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.