Opinion
33676-21S
01-03-2023
LEONARD M. VALENTINO & AMANDA WATSON VALENTINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's San Francisco, California trial session, scheduled to begin January 23, 2023.
On December 6, 2022, the Court issued an Order to Show Cause why "S" should not be removed. In that Order, the Court directed petitioners, Leonard M. and Amanda Watson Valentino, to show cause why the small tax case designation should be not removed and that the proceedings shall not be conducted under the Small Tax Case Rules, on or before December 23, 2022. No response has been filed by the Valentinos. After due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served December 6, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended by deleting the letter "S" from the docket number. It is further
ORDERED that the proceedings in this case shall not be conducted under the Small Tax Case Rules.