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Berglas v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 7707-21S (U.S.T.C. Mar. 1, 2023)

Opinion

7707-21S

03-01-2023

MICHAEL M. BERGLAS, Petitioner 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 March 11, 2022, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2017 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 petitioner 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.


Summaries of

Berglas v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 7707-21S (U.S.T.C. Mar. 1, 2023)
Case details for

Berglas v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL M. BERGLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 7707-21S (U.S.T.C. Mar. 1, 2023)