Opinion
36286-21S
04-14-2023
IGNACIO OSORIO & HERLINDA SANTOS OSORIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By Notice dated December 23, 2022, this case is calendared for trial on the Court's April 17, 2023, San Francisco, California trial calendar. When the petition was filed, petitioners selected the small tax case designation. A review of the record in this case indicates that this case does not qualify to proceed under the small tax provisions because the deficiency exceeds $50,000. The Court will remove the small tax designation and this matter shall be conducted under the regular tax case procedures.
Premises considered, it is
ORDERED that the docket number in 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 according to the regular procedure of the Court. It is further
ORDERED that this case is stricken for trial from the Court's San Francisco, California trial session commencing April 17, 2023 and is restored to the general docket for trial or other disposition in due course.
This Order constitutes official notice of its contents to the parties.