Opinion
16963-21S
10-14-2021
Lynn Christopher Kennedy & Amy L. Kennedy Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On August 5, 2021, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On September 9, 2021, petitioners filed a response to the Court's Order. Therein petitioners advised of subsequent actions by respondent. Respondent then rejoined with a reply on October 8, 2021, clarifying the nature of the concession made by respondent and its effect on the $50,000 limit on the disputed amount for purposes of small tax case status.
Accordingly, the premises considered, it is
ORDERED that the Court's Order To Show Cause, dated August 5, 2021, 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.
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