Opinion
32533-21S
10-20-2022
VANESSA A. HUERTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 18, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before March 3, 2022, why the Court should not issue an Order directing that the small tax case designation be removed in this case. Then, on January 26, 2022, respondent also filed a Motion To Remove Small Tax Case Designation, and the Court by order served February 16, 2022, reiterated that any objection by petitioner should be filed by March 3, 2022. No response to the Court's Orders 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 section 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 served January 18, 2022, is hereby made absolute. It is further
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.