Ababio v. Comm'r of Internal Revenue

Full title: KWASI ABABIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 7, 2023

No. 1947-22S (U.S.T.C. Aug. 7, 2023)

Opinion

1947-22S

08-07-2023

KWASI ABABIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed March 3, 2023, it appearing that the amount in dispute for taxable year 2019 exceeds $50,000.00, and thus cannot proceed as a "small tax case" under I.R.C. §7463, and petitioner having filed no objection to the granting of respondent's motion, it is

ORDERED that respondent's Motion to Remove Small Tax Case Designation is granted, the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.