Opinion
23362-22SL
06-20-2023
ALBERT S. AN & LAURI I. AN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed February 7, 20223, in the above-docketed matter, it appearing that the amount of unpaid tax for taxable years 2017 and 2018 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 petitioners having filed 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, on or before July 7, 2023, respondent shall file a report and shall attach thereto a complete copy of the notice of determination for 2017 and 2018 issued to petitioner Lauri I. An.