Opinion
22706-16
10-27-2016
MANUEL R. TORRES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Chief Judge
On October 20, 2016, the Court received a Request for Place of Trial which 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. The Court's records reflect that petitioner did not elect for this case to be conducted under the small tax case procedures. Furthermore, it does not appear that this case qualifies to be conducted under the small tax case procedures. See Internal Revenue Code section 7463.
Upon due consideration, it is
ORDERED that, on or before November 17, 2016, petitioner shall file a proper Request for Place of Trial designating a city at which this Court tries regular tax cases (locations without an asterisk on the Request for Place of Trial form, which is available under the "Forms" tab on the Court's website, www.ustaxcourt.gov).