Opinion
34040-21
02-23-2022
James Miller & Charlette Miller Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the First Amended Petition, filed January 27, 2021, by petitioners in the above-docketed matter, it is
ORDERED that the docket number of this case is amended by adding the letter "S" thereto, which shall now read "Docket No. 34040-21S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case". Petitioners are reminded, however, that neither jurisdiction herein nor the substantive propriety of small tax case status has yet been established for this proceeding, and developments may necessitate changes.