Opinion
6993-23SL
10-05-2023
BRIAN COOKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed October 5, 2023, in the above-docketed matter, it appearing that the amount of unpaid tax for taxable years 2018 and 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioner having no objection to the granting thereof, it is
ORDERED that respondent's just-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.