Opinion
10846-22S
02-16-2023
PATRICK CLARK DENNISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the May 22, 2023, standalone remote trial session of the Court.
A petition commencing the above-docketed case was filed on May 9, 2022. Petitioner elected to have this deficiency case conducted under the small tax case procedures. However, a review of the record in this case shows that the amount in dispute for taxable year 2016 exceeds $50,000. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for the taxable year is $50,000 or less. See I.R.C. § 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure.
On December 28, 2022, the Court issued an Order to Show Cause directing the parties to show cause in writing why the Court should not issue an Order directing that the small tax case designation be removed in this case and the proceedings not be conducted under the small tax case rules. On January 31, 2023, respondent filed a Response to the Order to Show Cause stating his position that removal of the S designation is appropriate. Petitioner failed to respond to the Court's Order to Show Cause.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, issued December 28, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended by deleting the letter "S" from the docket number and the docket number is changed on the Court's records to "Docket No. 10846-22". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is restored to the general docket for trial or other disposition in due course.