Opinion
18615-23S
07-24-2024
JACOB P. CAMERON & REBECCA J. CAMERON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
Upon due consideration of the Commissioner's Motion to Remove Small Tax Case Designation, filed July 22, 2024, it appearing that the amount in dispute for the taxable year 2021 exceeds $50,000.00 such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code, and the Camerons having no objection to the granting thereof, it is
ORDERED that the Court's Order to Show Cause, served November 28, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's above-referenced motion is granted, and the caption of this case is amended by deleting the letter "S" from the docket number. It is further
ORDERED that the docket number is changed on the Court's records to "Docket No. 18615-23." It is further
ORDERED that the proceedings in this case shall not be conducted under the Small Tax Case Rules.