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Blake v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 20245-22SL (U.S.T.C. Nov. 14, 2022)

Opinion

20245-22SL

11-14-2022

MICHAEL BLAKE, 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 November 4, 2022, it appearing that the amount of unpaid tax at issue in this case exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. §7463(f)(2), and petitioner 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.


Summaries of

Blake v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 20245-22SL (U.S.T.C. Nov. 14, 2022)
Case details for

Blake v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 20245-22SL (U.S.T.C. Nov. 14, 2022)