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Dowdy v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 12530-21S (U.S.T.C. Aug. 5, 2022)

Opinion

12530-21S

08-05-2022

DENNIS DOWDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

This case is calendared for trial at the September 6, 2022, remote Trial Session of the Court for cases where Birmingham, Alabama is listed as the place of Trial. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.

On July 29, 2022, docket entry 7, the parties filed a Proposed Stipulated Decision document for the Court's review.

Because it does not appear that this case is eligible for the small tax case election under I.R.C. section 7463(a), it is ORDERED those further proceedings in this case are not subject to I.R.C. section 7463. It is further

ORDERED that the caption in this case is amended by deleting the letter "S" from the docket number. It is further

ORDERED that the Clerk of the Court shall amend the records of the Court to reflect the above-referenced deletion of the letter "S" from the docket number. It is further

ORDERED that the proposed Stipulated Decision, filed July 29, 2022, docket entry 7, is recharacterized and treated as a Stipulation of Settlement.


Summaries of

Dowdy v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 12530-21S (U.S.T.C. Aug. 5, 2022)
Case details for

Dowdy v. Comm'r of Internal Revenue

Case Details

Full title:DENNIS DOWDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 12530-21S (U.S.T.C. Aug. 5, 2022)