Opinion
6460-22SL
06-03-2022
ARLINGTON LEON EASTMOND, 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 April 14, 2022, in the above-docketed matter, it appearing that the amount of unpaid tax for the taxable periods comprised in the underlying determination 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 filed 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. It is further
ORDERED that the designated place of trial for any proceedings in this case shall be changed to New York, N Y.