Opinion
3446-23S
05-01-2023
CHRISTOPHER L. CHOLISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed April 14, 2023, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2020 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 petitioner having no objection to thereto, it is
ORDERED that the Court's Order To Show Cause, served March 15, 2023, is hereby made absolute.
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.