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Adams v. Comm'r of Internal Revenue

United States Tax Court
Sep 4, 2024
No. 14022-24S (U.S.T.C. Sep. 4, 2024)

Opinion

14022-24S

09-04-2024

BRADLEY ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On August 29, 2024, the Court issued an Order to Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. Also on August 29, 2024, petitioner filed a Response to Order, in which he states that he inadvertently filed the petition under the small tax case procedures and is selecting regular tax procedures.

Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is

ORDERED that the Court's Order to Show Cause, served August 29, 2024, 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

Adams v. Comm'r of Internal Revenue

United States Tax Court
Sep 4, 2024
No. 14022-24S (U.S.T.C. Sep. 4, 2024)
Case details for

Adams v. Comm'r of Internal Revenue

Case Details

Full title:BRADLEY ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Sep 4, 2024

Citations

No. 14022-24S (U.S.T.C. Sep. 4, 2024)