Opinion
3787-22S
10-11-2022
JOSHUA DUNGAN & TIFFANY DUNGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 8, 2022, the Court issued an Order to Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On May 11, 2022, petitioners filed a Response, in which petitioners assert that the amount that they owe is less than $50,000 for tax year 2017. However, the amount of deficiency plus additions to tax in the notice of deficiency issued for tax year 2017 exceeds $50,000. Petitioners did not suggest that they intend to concede any part of the deficiency determined. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See I.R.C. sec. 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure. In pertinent part, section 7463(e) provides that "For purposes of this section, the amount of any deficiency in dispute includes additions to tax, additional amounts, and penalties imposed by chapter 68."
Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order to Show Cause, dated March 8, 2022, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case.