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Carrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 16817-22 (U.S.T.C. Mar. 9, 2023)

Opinion

16817-22

03-09-2023

AARON JAVIER CARRERA & DANIELLA CARRERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 3, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause, on or before October 3, 2022, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioners.

The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is

ORDERED that the Court's Order To Show Cause, served August 3, 2022, is hereby made absolute. It is further

ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case.


Summaries of

Carrera v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 16817-22 (U.S.T.C. Mar. 9, 2023)
Case details for

Carrera v. Comm'r of Internal Revenue

Case Details

Full title:AARON JAVIER CARRERA & DANIELLA CARRERA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 16817-22 (U.S.T.C. Mar. 9, 2023)