Opinion
3491-23S
08-17-2023
DREW J. BUCHIK & BETTE A. BUCHIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 9, 2023, the Court received and filed the petition to commence this case, in which petitioners seek review of a notice of deficiency issued to petitioners for their 2020 tax year. Petitioners elected to have this case conducted under the Court's small tax case procedures. Upon further review, however, it appears that the amount in dispute for petitioners' 2020 tax year exceeds $50,000.00, and thus this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463.
On August 15, 2023, the parties filed a Proposed Stipulated Decision bearing a docket number which indicates petitioners' preference that this case instead proceed as a regular Tax Court case. That being so, it is
ORDERED 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 for disposition as a regular tax case. It is further
ORDERED that the Clerk of the Court is directed to change the Court's records to reflect the deletion.