Opinion
3597-23S
08-08-2023
FELIPE GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed May 5, 2023, it appearing that the unpaid tax at issue exceeds $50,000.00, and thus cannot proceed as a "small tax case" under I.R.C. §7463, and petitioner having filed no objection to the granting of respondent's motion, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation is granted, the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.