Opinion
21360-22
11-17-2022
CRAIG E. REESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration and for cause, it is
ORDERED that petitioner's First Amended Petition, filed November 7, 2022, is recharacterized as a First Amendment to First Amended Petition. It is further
ORDERED that, on or before January 6, 2023, respondent shall file an Answer to Amended Petition, As Amended. It is further
ORDERED that the caption of this case is amended to read: "Craig Ellsworth Reese, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, if petitioner wishes the designated place of trial to be a location other than Las Vegas, Nevada, petitioner shall file a Request for Place of Trial form and designate a place of trial that is not marked with an asterisk. Places of trial marked with an asterisk on the Request for Place of Trial form are locations at which the Court hears only small Tax Court cases. Petitioner has not elected to have this case conducted under the Court's small tax case procedures.