Opinion
28608-21S
01-05-2022
Daniel P. Cerutti & Lora Cerutti Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed January 4, 2021, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2018 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioners having no objection to the granting thereof, it is
ORDERED that respondent's just-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.