Opinion
14223-23
12-07-2023
JADE YANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2023, petitioner lodged in the above-docketed matter a Request for Place of Trial form 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 petition filed herein on September 1, 2023, petitioner did not make a request for small tax case procedures. Accordingly, Fresno may not presently be designated as the place of trial, and Los Angeles, California, was designated. If petitioner wishes to pursue a change, petitioner may either move to add a small tax case designation to this proceeding or may select an alternative city where regular cases are heard. General information concerning deciding whether to elect regular or small case procedures is posted on the Court's website at www.ustaxcourt.gov.
The premises considered, it is
ORDERED that, on or before December 27, 2023, petitioner may file either: (1) a Motion To Add Small Tax Case Designation; or, alternatively, (2) a Request for Place of Trial form selecting a city available for trials in regular cases (other than the currently designated Los Angeles).