Opinion
10781-21S
08-10-2021
Elizabeth R. Coleman & Edward J. Coleman, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed July 1, 2021, it appearing that the amount in dispute for taxable year 2017 exceeds $50, 000.00 (see respondent's July 1, 2021, Answer, paragraph 4), and thus that this case cannot proceed as a "small tax case" under I.R.C. §7463(a) (1), (e), and petitioners having filed an objection on July 29, 2021, to respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted in that 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.