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.