Opinion
2861-23
06-01-2023
JOSE DE JESUS SANCHEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 1, 2023, the petition commencing this case was filed. Petitioner therein improperly seeks 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 seeks to have this case conducted under the Court's regular tax case procedures.
Upon due consideration, it is
ORDERED that, on or before July 14, 2023, petitioner shall 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. It is further
ORDERED that the Court's Order served March 8, 2023, is hereby vacated.
Petitioner is advised that if petitioner still wishes to properly designate Fresno, California, as the requested place of trial in this case, petitioner should file a motion to add small tax case designation. Before doing so, petitioner should also decide whether he wishes to have this case conducted under the regular tax case procedures or the small tax case procedures.