Mask v. Comm'r of Internal Revenue

Full title: JERRY D. MASK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 17, 2023

No. 24233-22S (U.S.T.C. Feb. 17, 2023)

Opinion

24233-22S

02-17-2023

JERRY D. MASK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On November 17, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before January 17, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. 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 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 November 17, 2022, is hereby 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.