Opinion
1079-24
02-26-2024
DENNIS C. STAUFENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2024, petitioner filed the Petition to commence this case. Although this case qualifies to be conducted as a small Tax Court case, petitioner did not elect to have this case conducted under the Court's small tax case procedures. As a result, this case currently is proceeding in accordance with the Court's regular tax case procedures. Because petitioner did not file a Request for Place of Trial, by Order served January 23, 2024, the Court designated Hartford, Connecticut as the place of trial. On February 22, 2024, petitioner filed a Motion to Proceed Remotely and a Motion to Change Place of Trial to Albany, New York.
The Court has not yet acted on petitioner's Motion to Proceed Remotely. However, the Tax Court does not sit in Albany, New York for purposes of hearing regular tax cases. Albany, New York is marked with an asterisk on the Request for Place of Trial form. Locations marked with an asterisk on that form are available as a place of trial only for small tax cases, i.e., "S" cases where the petitioner has elected to have proceedings conducted according to the small tax case procedures under §7463 of the Internal Revenue Code. That election may be made if the amount in dispute (or the amount of relief sought) is $50,000 or less. Because petitioner has not elected the small tax case designation in this case, Albany, New York may not at this time be designated as the place of trial. Rather, petitioner must move to add the small tax case designation to this proceeding (if petitioner wishes Albany, New York to be the place of trial). General information about deciding whether to elect regular or small case procedures may be found on the Court's website, www.ustaxcourt.gov, by clicking on "Rules & Guidance", then choosing "Guidance for Petitioners" and clicking on "Starting a Case".
In view of the foregoing, it is
ORDERED that, on or before March 20, 2024, petitioner may file a Motion to Add Small Tax Case Designation. If no such motion is filed by petitioner, the Court will deny petitioner's Motion to Change Place of Trial to Albany, New York and Hartford, Connecticut will remain the designated place of trial.
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 commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.