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.