Popovic v. Comm'r of Internal Revenue

Full title: MIRKO POPOVIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 30, 2022

No. 4987-21S (U.S.T.C. Mar. 30, 2022)

Opinion

4987-21S

03-30-2022

MIRKO POPOVIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos Special Trial Judge

ORDER

Peter J. Panuthos Special Trial Judge

By notice dated January 10, 2022, this case is calendared for trial at the Court's San Francisco, California trial session commencing on April 18, 2022. On March 24, 2022 respondent filed a Motion To Remove Small Tax Designation and a Motion For Continuance. A review of the record in this case discloses that the amount of the deficiency in dispute for the taxable year 2017 exceeds the statutory limits under I.R.C. section 7463; the case thus cannot proceed as a "small tax" case.

Premises considered, it is

ORDERED that respondent's Motion To Remove Small Tax Designation, filed March 24, 2022, is granted and the caption of the case is amended by removing the letter "S" from the docket number, which will now read Docket No. 4987-21. It is further

ORDERED that the Clerk of the Court shall remove the letter "S" from the docket sheet and other records of her office for this case. It is further

ORDERED that respondent's Motion For Continuance, filed March 24, 2022, is granted and this case is stricken for trial from the Court's San Francisco, California trial session commencing on April 18, 2022, and is continued generally.