Opinion
5061-24S
05-02-2024
ARLYN MARIE CASTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 2, 2024, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before June 3, 2024, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On May 1, 2024, petitioner submitted a filing titled "Notice of Small Tax Case Election," wherein petitioner stated, "I still believe this is all a misunderstanding and thought it should be conducted in a small tax case court. Since the amount of deficiency is over 50,000 then I would have to agree to have it conducted as a regular case." 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 petitioner's Notice of Small Tax Case Election, filed May 1, 2024, is recharacterized as petitioner's Response to Order to Show Cause. It is further
ORDERED that the Court's Order To Show Cause, served April 2, 2024, 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 and shall process this case to trial or other disposition as a regular tax case.