Opinion
3504-23S
06-18-2024
PAUL A. BARRIOS, III & DRU A. BARRIOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Although given the opportunity to do so, petitioners have not advised the Court of any objection to respondent's motion for leave, filed April 17, 2024. That being so, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that respondent's First Amendment to Answer, lodged April 17, 2024, is deemed filed as of the date of service of this Order. Because the amount of deficiency referenced in that document exceeds the limit for the small tax case election provided in I.R.C. section 7463(a), it is further
ORDERED that further proceedings in this case are no longer subject to that election. It is further
ORDERED that the caption in this case is amended by deleting the letter "S" from the docket number. It is further
ORDERED that the Clerk of the Court amend the Court's records in this case to reflect the above-referenced deletion. It is further
ORDERED that jurisdiction over this case is no longer retained by the undersigned, and it is restored to the general docket for trial or other disposition.