Opinion
27496-22S
12-22-2023
ALBERT GARCIA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This I.R.C. section 7345(e) case was filed in response to respondent's notice of certification of petitioner's seriously delinquent federal tax debt to the Secretary of State (notice). The notice is dated October 17, 2022, and a copy of the notice is attached to the petition. The petition indicates that petitioner wanted the case to be "conducted under small tax case procedures."
The case is now before the Court on respondent's motion to remove small tax case designation, filed September 19, 2023. A hearing was conducted on the motion in Houston, Texas, on December 18, 2023, during the trial session that started in that city on that date. The parties appeared and were heard.
In his motion respondent correctly argues that cases such as this one are not subject to small tax case procedures. We agree, Neither I.R.C. section 7463 nor I.R.C. section 7345 allow the application of the small tax case procedures to an I.R.C. section 7345(e) case. That being so, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and the provisions of I.R.C. section 7463 do not apply in this case. It is further
ORDERED that the caption is amended by deleting the letter "S" from the docket number and adding the letter "P" to it. It is further
ORDERED that the Clerk amend the Court's records in this case to reflect the above-referenced deletion and addition.
The parties are advised that respondent's motion for summary judgment, filed October 18, 2023, is held in abeyance and will be resolved in due course.