Opinion
11002-23
09-25-2023
DOUGLAS J. W. ROMANIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 11, 2023, the Court designated New York, New York, as the place of trial in this case. On August 17, 2023, petitioner lodged a Request for Place of Trial which improperly seeks to designate Bismark, North Dakota, as the requested place of trial in this case. 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 Bismark, North Dakota.
The premises considered, it is
ORDERED that, if petitioner still wishes to designate Bismark, North Dakota, as the requested place of trial in this case, on or before October 17, 2023, petitioner shall file a motion to add small tax case designation.
Before filing a motion to add small tax case designation, petitioner should decide whether he wishes to have this case conducted under the regular tax case procedures or the small tax case procedures. General information concerning deciding whether to elect regular or small case procedures is posted under the "Guidance for Petitioners" section in the "Rules & Guidance" section of the Court's website at www.ustaxcourt.gov.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.