Opinion
6215-21S
01-14-2022
Robert Baxter and Diane Levy Baxter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 6, 2021, the Court issued an Order To Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response from petitioners to the Court's Order To Show Cause has been received.
On December 9, 2021, the parties filed a settlement stipulation and proposed stipulated decision for the Court's consideration. The docket number of those document include an "S", indicating that this case is being conducted under the Court's small tax case procedures.
Accordingly and for cause, however, it appearing that the amount in dispute in this case exceeds $50,000.00 and thus is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order To Show Cause, dated May 6, 2021, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that the parties' settlement stipulation and proposed stipulated decision are stricken from the Court's record. It is further
ORDERED that, on or before February 25, 2022, the parties shall file revised proposed decision documents for the Court's consideration.