Opinion
36682-21
03-31-2022
SUNNIE SMITH & DELBERT L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The Court filed on December 13, 2021, a petition for petitioners to commence the above referenced case. Because the Request for Place of Trial was not submitted with the Petition, the Court will designate the place of trial for this case. If petitioners wish to designate a place of trial other than the place of trial designated by the Court below, petitioners may file a Motion to Change Place of Trial and designate therein a place of trial at which this Court tries regular tax cases (cities without an asterisk on the Request for Place of Trial form which is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html). Accordingly, it is
ORDERED that San Diego, CA is designated as the place of trial in this case.