Opinion
17733-22S
11-29-2022
GILLES ASSOR & MAGALI REUSSNER, 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 November 22, 2022, at Docket Entry #10, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2019 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 no objection to the granting thereof, it is
ORDERED that respondent's just-referenced motion at Docket Entry #10 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 erroneous copy of such motion filed November 22, 2022, at Docket Entry #9 is hereby deemed stricken from the Court's record in this case.