Opinion
2763-22S
04-07-2022
LEISHA G. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 23, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before April 11, 2022, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On March 31, 2022, petitioner filed a response to the Court's Order. Therein, petitioner indicated continued disagreement with the taxes asserted by the Internal Revenue Service (IRS) and did not suggest that petitioner intended to concede any particular portion of the deficiency determined. Rather, petitioner explained that the amount owing would be less than $50,000 once a late-filed amended return was processed, taking into account deduction and credits claimed.
Given the foregoing, it appears that determinations by the IRS in excess of $50,000 remain in dispute at this juncture. The $50,000 limit refers to the amount challenged, not the amount that will ultimately be owed. There may also be some confusion about the significance of various Tax Court procedures and designations. Petitioner is therefore advised that this case will proceed and that opportunity will be afforded for petitioner to present to the Tax Court evidence and/or argument in support of petitioner's position. The case will simply go forward here as a "regular" case and will not be designated as a "small tax" case.
Accordingly and for cause, it is
ORDERED that the Court's Order To Show Cause, dated February 23, 2022, 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.