Opinion
1754-24
03-14-2024
JACOB C. REEVES & TAELOR M. REEVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 11, 2024, petitioners filed a Request for Place of Trial for Pocatello, Idaho. However, the Court notes that, in accordance with petitioners' election in the Petition filed on February 1, 2024, this case is currently being conducted under the Court's regular tax case procedures. Only cases conducted under the Court's small tax case procedures may be tried in Pocatello, Idaho. If petitioners prefer that trial of this case be conducted in Pocatello, Idaho, they may file a motion to add small tax case designation. Before doing so, petitioners may consider whether they prefer to have this case conducted under the Court's regular tax case procedures or small tax case procedures.
Petitioners are directed to T.C. Form 5, Request for Place of Trial (a copy of which will be attached to this Order). Cases conducted under the Court's regular tax case procedures may be tried in any city that is not marked with an asterisk on the form. If a city is marked with an asterisk, as Pocatello is, only small tax cases may be tried there.
Information concerning the decision whether to elect regular or small tax case procedures is available by clicking on "Guidance for Petitioners: Starting A Case" under the "Rules & Guidance" tab on the Tax Court's website at www.ustaxcourt.gov.
For the time being, the Court will designate Salt Lake City, Utah, as the place of trial; of the cities in which the Court tries regular tax cases, it appears to be nearest to petitioners. After considering whether they prefer to have this case conducted under the Court's regular tax case procedures or small tax case procedures, petitioners may file a motion to change place of trial if they prefer to have the case tried in a different city.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced Request for Place of Trial is deemed stricken from the Court's record in this case. It is further
ORDERED that Salt Lake City, Utah, is designated as the place of trial in this case. It is further
ORDERED that the Clerk of the Court shall attach to this Order a copy of T.C. Form 5, Request for Place of Trial.