Opinion
25342-21S
03-27-2023
MICHAEL K. EUDIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
In a petition filed July 8, 2021, petitioner requested that this case be conducted as a small tax case. A review of the record indicates that the deficiency, including additions and penalties placed in dispute exceeds $50,000 and thus, this case is not eligible to be conducted under the small tax case procedures. The Court will change the designation of this case to be conducted under the procedures of a regular tax case. By Notice dated December 16, 2022, this case is calendared for trial at the Court's April 11, 2023, Detroit, Michigan trial session (to be conducted remotely). On March 7, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case will be conducted as a regular tax case and the caption of this case is amended by deleting the letter "S" from the docket number which will now read Docket No. 25342-21. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket sheet and other records of her office. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 7, 2023, is denied without prejudice. It is further
ORDERED that this case is stricken for trial from the Court's April 11, 2023, Detroit, Michigan trial calendar (to be conducted remotely), and is continued generally.
This Order constitutes official notice of its contents to the parties.