Opinion
27215-22SL
01-22-2024
NATHAN DOOLING & LYNETTE DOOLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
This case is calendared for trial at the Court's Wichita, Kansas, trial session scheduled to begin March 21, 2024. On January 19, 2024, respondent filed in the above-docketed case a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioners challenge) for the taxable years at issue exceed $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code. Upon due consideration, it is
ORDERED that, on or before February 12, 2024, petitioners shall file an objection, if any, to respondent's Motion To Remove Small Tax Case Designation. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.