Opinion
4221-22S
04-01-2022
ROLANDO BRAVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed March 30, 2022, it appearing that the amount in dispute for taxable year 2019 exceeds $50, 000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463, 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" therefrom and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case. 1