Opinion
31065-21S
07-13-2022
GLORIA I. CHAVEZ & GUSTAVO ZAMORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the record, it appearing that the amount in dispute for tax year 2018 exceeds $50,000.00, and this case therefore cannot proceed as a "small tax case" under Internal Revenue Code section 7463, it is
ORDERED that, on the Court's own motion, the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.