Opinion
10019-23S
08-16-2023
BEN W. EBY & ONA L. EBY, 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 August 15, 2023, it appearing that the amount in dispute for taxable year 2020 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, and petitioners having no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.