Opinion
24526-21
11-18-2021
Karishma Persaud & Ryan Gunness Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 16, 2021, respondent filed a Request for Place of Trial (Entry No. 3) which improperly seeks to designate Albany, New York, as the requested place of trial in this case. However, 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 Albany, New York. On November 17, 2021, respondent filed a second Request for Place of Trial (Entry No. 4) which instead properly seeks to designate New York, New York, as the place of trial in this case.
Upon due consideration and for cause, it is
ORDERED that respondent's Request for Place of Trial (Entry No. 3) filed November 16, 2021, is hereby deemed stricken from the record in this case. It is further
ORDERED that New York, New York, is designated as the place of trial in this case. 1