Opinion
6298-24S
07-19-2024
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed June 6, 2024, it appearing that the amount in dispute for tax years 2020 and 2021 exceed $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463, and petitioner having filed no objection to the granting of respondent's motion, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation is granted in that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.