Unlike that Obliging Judge, Judge David Gustafson (see my blogposts “We’ll Come To You“, 9/18/12, and “We’ll Come To you – Part Deux”, 10/12/12), Ch Judge Michael B. (“Iron Mike”) Thornton has a limit as to how far he will go.

So Balan Sadasivam & Ramya Umashankar, Docket No. 8005-14, filed 5/30/14, have to mix-and-match, or else get to Washington, D. C. somehow.

Ch J Iron Mike told Bal and Ram to pick a trial venue. But Bal and Ram claim they’re in India, and can’t travel to the Land of the Free.

So Ch J Iron Mike, unwilling to travel outside the USA because Tax Court doesn’t hold trials outside the USA, suggests the following:

“Because petitioners have not properly designated a place of trial, the Court will designate Washington, D.C., as the place of trial in this matter. If travel is difficult, petitioners may wish to consider the possibility of submitting their case for decision under Rule 122, Tax Court Rules of Practice and Procedure. A copy of Rule 122 may be accessed at the Tax Court’s website at http://www.ustaxcourt.gov. Furthermore, petitioners may wish to contact the IRS attorney assigned to their case to discuss further options. On May 8, 2014, respondent filed an Answer in this case. The Answer contains the name, address, and telephone number of the attorney from the IRS whom petitioners may contact about their case.” Order, at p.1.

Meantime, Bal and Ram, trial will take place at 400 Second Street, N.W.