Opinion
11309-21
08-24-2021
Timmy W. Burrall & Cheryl L. Burrall Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of petitioners' first amendment to petition, filed July 23, 2021, in which petitioners indicated their election to have this case conducted under the Court's small tax case procedures, it is
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.