Opinion
37551-21L
04-12-2024
KATRINA WINGATE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the record, the Court notes that T.C. Form 5, Request for Place of Trial, was not submitted with the Petition in this case. Accordingly, the Court will designate the place of trial for this case.
If petitioner wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner may file a motion to change place of trial and designate therein a place of trial at which this Court tries regular tax cases (any city listed on T.C. Form 5 not marked with an asterisk).
The foregoing considered, it is
ORDERED that Mobile, Alabama is designated as the place of trial for this case. It is further
ORDERED that the Clerk of the Court shall attach to this Order a copy of T.C. Form 5, Request for Place of Trial.