UNITED STATES
TAX COURT

Stephanie M.                )    Docket #____________________
      Petitioner            )
  v.                        )   NOTICE OF RESPONDENT'S POSITION
United States,              )   REGARDING PETITIONER'S MOTION
      Respondent            )   TO CHANGE PLACE OF TRIAL

Pursuant to the court's Order dated August 20, 2008, respondent notifies the Court that he opposes petitioner's motion to change place of trial.ndent respectfully states:

1. This case is presently calendared for trial at the trial session of the court commencing November 17, 2008, in Las Vegas, Nevada. The Court's Notice of Trial was issued on June 12, 2008.

2. On August 18, 2008, petitioner filed a motion to change place of trial from Las Vegas, Nevada, to Columbia South Carolina. Petitioner's motion did not state any reasons for changing the place of trial.

3. By Order dated August 20, 2008, the court ordered that petitioner file a supplement to the motion to change place of trial on or before September 10, 2008.

4. On September 8, 2008, petitioner filed a supplement to the motion to change place of trial. In her supplement, petitioner stated that she requested the change because "witnesses are in South Carolina and unable to be available for a trip to Nevada".

5. Since this case is calendared for trial, a change of place of trial would require a general continuance. Pursuant to Tax Rule 133, continuances of a case scheduled on a calendar will be granted "only in exceptional circumstances".

6. Petitioner has not demonstrated exceptional circumstances requiring a continuance and a change in the designation of the place of trial. While petitioner states that there are witnesses in South Carolina who are unavailable to appear at trial, petitioner did not identify the potential witnesses and did not provide a summary of the anticipated testimony. Further, petitioner has not previously informed respondent of her need to establish facts through third-party witnesses and has not requested that respondent stipulate to any facts.

7. Until petitioner identifies the potential witness in this case, respondent opposes petitioner’s motion to change the place of trial.

Wherefore, respondent requests that petitioner’s motion to change place of trial be denied.

By District Counsel