Opinion
37584-21S
11-23-2022
STEPHANIE S. DITTMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Pending before the Court is respondent's Motion to Remove Small Tax Case Designation, filed March 28, 2022. By Order served June 22, 2022, the Court directed petitioner to file an objection, if any, to the Motion. To date, no such objection has been filed.
A review of the record shows that the amount in dispute for the taxable year at issue exceeds $50,000.00. Consequently, this case is ineligible for the small tax case procedures. See I.R.C. § 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure.
The foregoing considered, it is
ORDERED that respondent's above-referenced Motion is granted. It is further
ORDERED 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.