Opinion
10865-20
06-17-2021
Pamela Kathryn Winter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 10, 2021, the Court received and filed the petition to commence this case, as well as petitioner's request for place of trial at Fresno, California. In the petition, petitioner indicated her election to have this case conducted under the Court's small tax case procedures. By Order dated June 11, 2021, however, the Court directed that the small tax case designation be removed, as this case does not meet the statutory requirements to be conducted under the small tax case procedures. As petitioner's designated place of trial, Fresno, California, is a location at which the Court hears only small tax cases, the Court will change the place of trial in 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, designating a place of trial at which the Court tries regular tax cases (any city not marked with an asterisk on the Request for Place of Trial form, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then clicking on "Case Related Forms").
Upon due consideration, it is
ORDERED that, on the Court's own motion, the place of trial in this case is changed to San Francisco, California.