Opinion
12128-21S
09-20-2021
Bobby D. Calcote Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 3, 2021 the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. Subsequently, on September 14, 2021, petitioner filed a response to the Court's Order, concurring that the small tax case designation should be removed.
The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is
ORDERED that the Court's Order To Show Cause, dated September 4, 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.
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