From Casetext: Smarter Legal Research

Broadous v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 1212-22S (U.S.T.C. Aug. 3, 2022)

Opinion

1212-22S

08-03-2022

ROBEI A. BROADOUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge.

This case is currently calendared for trial at the November 7, 2022, Seattle, Washington, Trial Session of the Court. The trial session is only for small tax cases in which the amount is dispute in $50,000 or less.

On February 7, 2022, petitioners filed a Petition with the Court and elected to have this deficiency case conducted under the small tax case procedures. However, a review of the Petition shows that the amount in dispute in this case exceeds $50,000, and, therefore, the case is ineligible for small tax case status under I.R.C. § 7463.

Upon due consideration, it is

ORDERED that, on the Court's own motion, the caption of this case is amended by deleting the letter "S" from the docket number, and the Clerk of the Court shall process this case to disposition as a regular case. It is further

ORDERED that this case is stricken for trial from the Court's November 7, 2022, Seattle, Washington, Trial Session, and is continued generally.


Summaries of

Broadous v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 1212-22S (U.S.T.C. Aug. 3, 2022)
Case details for

Broadous v. Comm'r of Internal Revenue

Case Details

Full title:ROBEI A. BROADOUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 1212-22S (U.S.T.C. Aug. 3, 2022)