Opinion
11640-23
07-28-2023
TEN DAYS MANUFACTURING D.B.A. DAILY MANUFACTURING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 25, 2023, petitioner filed in the above-docketed matter a Motion To Change Place of Trial, marking Fresno, California, as the requested place of trial. The Tax Court, however, does not sit in Fresno for purposes of hearing regular cases. The Fresno facilities are available only for trials in small tax cases, i.e., "S" cases where the petitioner has elected to have proceedings conducted according to the small tax cases procedures set forth in section 7463 of the Internal Revenue Code. That election may be made only if the amount in dispute is $50,000 or less. In the First Amended Petition filed herein on July 25, 2023, petitioner properly requested regular tax case procedures, insofar as the underlying notice of deficiency for 2020 reflects determinations in excess of $50,000.
Accordingly, Fresno cannot be designated as the place of trial. Thus, the premises considered, it is
ORDERED that petitioner's just-referenced Motion To Change Place of Trial is denied.