Opinion
369-22S
04-28-2022
RICARDO VITERI CHOEZ & NORMA FLORES, 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 March 7, 2022, it appearing that the amount of the deficiency in dispute for tax year 2019 exceeds $50, 000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, it is
ORDERED that respondent's above-referenced motion is granted in that 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.