Opinion
28032-21
01-31-2022
Kenny Troy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 8, 2021, petitioner lodged a Request for Place of Trial which improperly seeks to designate Syracuse, New York, 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 Syracuse, New York.
The premises considered, it is
ORDERED that, on or before February 22, 2022, petitioner shall file either (1) a 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.
Petitioner is advised that if he still wishes to properly designate Syracuse, New York, as the requested place of trial in this case, he 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. General information concerning deciding whether to elect regular or small case procedures is posted under the "Starting A Case" tab in the Guidance for Petitioners 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.