Opinion
14806-24S
09-16-2024
NICHOLAS BRUCKNER & KATHERINE BRUCKNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 11, 2024, the Court issued in the above-docketed matter an Order to Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. Also on September 11, 2024, the Court received and filed petitioners' response to the Order to Show Cause. Therein petitioners indicated that for tax year 2021, they were challenging a penalty of $38,500.00 and claiming an overpayment of $6,347.00.
The premises considered, it is
ORDERED that, on or before October 4, 2024, respondent shall file a reply to petitioners' response to the Order to Show Cause.