Opinion
468-24S
03-12-2024
AUSTIN DAVIN DEPOL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the Petition and the First Amended Petition, both filed January 8, 2024, in the above-docketed matter, it appearing that petitioner did not intend this case to be treated as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), it is
ORDERED that, on the Court's own motion, 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.