Opinion
2143-22
03-15-2022
Rosa M. Perez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 9, 2022, petitioner filed the above-docketed matter a Motion To Change Place of Trial marking Wichita, Kansas, as the requested place of trial. The Tax Court, however, does not sit in Wichita for purposes of hearing regular cases. The Wichita facilities are available only for trials in small tax cases, i.e., "S" cases where the petitioner has elected to have proceedings conducted according to the small tax cases procedures set forth in section 7463 of the Internal Revenue Code. That election may be made only if the amount in dispute is $50,000 or less. In the petition filed herein on January 19, 2022, petitioner did not make a request for small tax case procedures. Accordingly, Wichita may not presently be designated as the place of trial. Rather, if petitioner wishes to pursue Wichita as the place of potential trial, petitioner must move to add a small tax case designation to this proceeding (if it falls within the $50,000 limit). General information concerning deciding whether to elect regular or small case procedures is posted on the Court's website at www.ustaxcourt.gov. Petitioner is also advised that, regardless of the city selected, no trial will be held if subsequent developments show that a case must be dismissed for lack of jurisdiction.
The premises considered, it is
ORDERED that, on or before April 14, 2022, petitioner may file a Motion To Add Small Tax Case Designation, if appropriate. The Motion To Change Place of Trial will be held in abeyance pending any response from petitioner.