Opinion
27999-22S
08-03-2023
FEDERICK DEROO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 9, 2023, the Court issued an Order to Show Cause, directing petitioner to show cause why the Court should not issue an Order removing the small tax case designation in this case. No response was received from petitioner. However, upon due consideration of the petition filed to commence this case and respondent's Answer, filed March 27, 2023, it appears that the amount of deficiency in dispute in this case does not exceed $50,000.00 and thus this case can be conducted under the Court's small tax case procedures.
Upon due consideration, it is
ORDERED that the above-referenced Order to Show Cause is discharged.