Metz v. Comm'r of Internal Revenue

Full title: CRAIG S. METZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 11, 2023

No. 12597-22S (U.S.T.C. Jan. 11, 2023)

Opinion

12597-22S

01-11-2023

CRAIG S. METZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On June 15, 2022, the Court issued an Order to Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On August 15, 2022, petitioner filed a Response to Order to Show Cause, in which he states that he does not oppose an Order directing the small tax designation be removed and that this case should be conducted under the Regular Tax Case Rules.

Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is

ORDERED that the Court's Order to Show Cause, dated June 15, 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.