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Eudis v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25342-21S (U.S.T.C. Mar. 27, 2023)

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.


Summaries of

Eudis v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25342-21S (U.S.T.C. Mar. 27, 2023)
Case details for

Eudis v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL K. EUDIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 25342-21S (U.S.T.C. Mar. 27, 2023)