Opinion
3107-21S
12-23-2021
Guadalupe Dominguez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 7, 2021, the Court issued 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. On October 25, 2021, petitioner filed a Response to the Court's Order.
For the small tax case election to be valid, the "amount of the deficiency placed in dispute" may not exceed $50,000 for any one taxable year. I.R.C. sec. 7463(a), (e); Kallich v. Commissioner, 89 T.C. 676, 679-680 (1987). The "amount of the deficiency placed in dispute" includes the deficiency and any additions to tax and penalties determined by respondent in the notice of deficiency upon which the case is based, I.R.C. sec. 7463(e), less any concessions made in the petition. The amount of deficiency in this case exceeds $115,014, and petitioner does not concede any of the adjustments giving rise to respondent's deficiency determination. Because the amount placed in dispute exceeds the $50,000 jurisdictional maximum for small tax cases, it is
ORDERED that the Court's Order To Show Cause, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and process this case to trial or other disposition as a regular tax case.