Opinion
15797-22S
01-23-2023
ANNETTE R. BERNAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 15, 2022, the Court issued an Order to Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. Petitioner failed to file a response to the Court's Order to Show Cause.
Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order to Show Cause, dated July 15, 2022, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.