Internal Revenue Code:Rule 140. Place of Trial

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 140. Place of Trial
 
      (a) Designation of Place of Trial: The petitioner, at the time of
    filing the petition, shall file a designation of place of trial
    showing the place at which the petitioner would prefer the trial to
    be held.  If the petitioner has not filed such designation, the
    Commissioner, at the time the answer is filed, shall file a
    designation showing the place of trial preferred by the
    Commissioner. The parties shall be notified of the place at which
    the trial will be held.  For a list of places at which the Court
    has held trial sessions, see Appendix IV.
      (b) Form: Such designation shall be set forth on a paper separate
    from the petition or answer and shall consist of an original and
    two copies.  See Form 5, Appendix I.
      (c) Motion to Change Place of Trial: If a party desires a change
    in the designation of the place of trial, then such party shall
    file a motion to that effect, stating fully the reasons therefor.
    Such motions, made after the notice of the time of trial has been
    issued, ordinarily will be deemed dilatory and will be denied
    unless the ground therefor arose during that period or there was
    good reason for not making the motion sooner.