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Pili v. Comm'r of Internal Revenue

United States Tax Court
May 29, 2024
No. 11732-23S (U.S.T.C. May. 29, 2024)

Opinion

11732-23S

05-29-2024

MANUEL R. PILI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On July 25, 2023, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before September 25, 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 July 25, 2023, 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.


Summaries of

Pili v. Comm'r of Internal Revenue

United States Tax Court
May 29, 2024
No. 11732-23S (U.S.T.C. May. 29, 2024)
Case details for

Pili v. Comm'r of Internal Revenue

Case Details

Full title:MANUEL R. PILI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 29, 2024

Citations

No. 11732-23S (U.S.T.C. May. 29, 2024)