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.