Opinion
3301-21
03-25-2022
Amir Hossein Deihimi Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Richard T. Morrison Judge
This case is calendared for trial during the Court's May 16, 2022, Los Angeles, California, trial session.
On January 22, 2021, petitioner filed a petition in this case and checked the box indicating that petitioner would like this case "conducted under small tax case procedures".
On March 23, 2022, respondent filed a notice of small tax case election notifying the Court that petitioner had indicated on the petition to have this case conducted under small tax case procedures.
In consideration of the foregoing, it is
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number. It is further
ORDERED that the Clerk of the Court is directed to add the letter "S" on the docket sheet and other records of the office and shall process this case to trial or other disposition pursuant to the small tax case procedures of the Court. It is further
ORDERED that the Clerk of the Court shall serve on the parties to this case a copy of the Standing Pretrial Order for Small Tax Cases. This replaces, for this case only, the Standing Pretrial Order served by the Court on February 16, 2022.
This case remains calendared on the Court's May 16, 2022, Los Angeles, California, trial session. 1