Opinion
23116-22S
09-26-2023
ROSA SALGAD GARCIA-MENDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 15, 2023, the parties filed in the above-docketed case a Proposed Stipulated Decision for the Court's consideration. On August 18, 2023, the Court issued an Order/ to Show Cause directing the parties to show cause, on or before September 8, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On August 29, 2023, respondent filed a Response to the Court's Order to Show Cause, agreeing that the small tax case designation should be removed. No response to the Court's Order has been received from petitioner.
The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See § 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure.
Accordingly, upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, issued August 18, 2023, is made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that the Proposed Stipulated Decision, filed August 15, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before October 26, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.