Opinion
1131-23S
08-15-2023
CHARLES JAZZJUAN ROBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 10, 2023, the petition commencing the above-docketed case was filed. Petitioner therein improperly sought to designate Fresno, California, as the requested place of trial in this case. Only cases conducted under the Court's small tax case procedures may be tried in Fresno, California. Conversely, petitioner also sought to have this case conducted under the Court's regular tax case procedures. On March 16, 2023, respondent then filed a Motion To Remove Small Tax Case Designation.
At that juncture, by Order served April 17, 2023, the Court directed petitioner, on or before May 9, 2023, to file either (1) a proper Request for Place of Trial designating a city at which this Court tries regular tax cases, or (2) a motion to add small tax case designation. To date, nothing further has been received from petitioner.
Accordingly, upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Remove Small Tax Case Designation is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case. It is further
ORDERED that the designated place of trial for any proceedings held in this case shall be changed to Los Angeles, California.