Opinion
1790-21L
09-08-2023
JASON WILLIAM KUHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served November 17, 2021, the Court granted respondent's Motion to Remove Small Tax Case Designation, filed November 8, 2021. Therefore, the case proceeded and is being conducted under the Court's regular tax case procedures. Only cases conducted under the Court's small tax case procedures may be tried in Tallahassee, Florida.
Upon due consideration of the entire record and for cause, it is
ORDERED that the designated place of trial for any proceeding held in this case, if necessary, shall be changed to Mobile, Alabama, a location at which the Court tries regular tax cases.
If petitioner wishes to designate a place of trial other than Mobile, Alabama, he may file a motion to change place of trial and designate any city that is listed on Tax Court Form 5, Request for Place of Trial (T.C. Form 5). Petitioner may access a copy of T.C. Form 5 by clicking on "Case Related Forms" under the "eFiling & Case Maintenance" tab on the Tax Court's website at www.ustaxcourt.gov.