Opinion
13543-20S
09-22-2021
Penny Silberberg Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed March 17, 2021, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2014 exceeds $50, 000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioner having no objection to the granting thereof, it is
ORDERED that respondent's just-referenced motion is granted in that the docket number of 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 as a regular tax case. It is further
ORDERED that the Court's records shall be amended to reflect the following address for petitioner: 1163 Father Capodanno Blvd., Staten Island, NY 10306.
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