Opinion
16861-22S
09-07-2022
MICHAEL CARTER & TIFFANY CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 2, 2022, the Court issued 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. On August 26, 2022, petitioners filed a Letter in response to the Court's Order To Show Cause. In their Letter petitioners do not dispute that the amount in dispute for each of the 2019 and 2020 taxable years in this case exceeds $50,000. I.R.C. sec. 7463(a)(1), (e).
Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order To Show Cause, issued August 2, 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.