Opinion
6508-20S
06-01-2022
ALEX LEUNG, DECEASED, WAI KUEN LEUNG, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
EUNKYONG CHOI, SPECIAL TRIAL JUDGE.
This case is currently calendared for trial at the Court's New York City, New York trial session scheduled to begin on June 13, 2022. On March 21, 2022, the Court served on petitioner an Order to Show Cause in writing why the Court should not issue an order directing that the small tax case designation be removed in this case.
In a letter dated April 29, 2022, petitioner responded that this case should retain the small tax case designation because the balance due after credit for withholding and another prepayment of tax is less than $50,000.
It is well established that under section 6211(b)(1), a deficiency is determined "without regard to payment on account of estimated tax, without regard to credit under section 31." Therefore, the deficiency in this case is determined without consideration to petitioner's credit for withholding and prepayment, and is over the $50,000 limit for proceeding as a small tax case.
Upon due consideration, it is hereby ORDERED that the Court's Order to Show Cause served March 21, 2022, is discharged. It is further
ORDERED that the small tax case designation is removed from this case and that this case not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is restored to the general docket.