Opinion
4633-23S
05-31-2023
MARILYN GEIGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 25, 2023, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before June 21, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. Later the same day, on May 25, 2023, petitioner filed a response to the Court's Order (albeit mis-designated for electronic filing purposes as a Motion To Remove Small Tax Case Designation) concurring in removal of the small tax case designation.
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 section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is
ORDERED that petitioner's document filed May 25, 2023, at Docket Entry #7 shall be recharacterized as a Response To Order To Show Cause. It is further
ORDERED that the Court's Order To Show Cause, served May 25, 2023, 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. It is further
ORDERED that the place of trial for any proceedings held in this case shall be changed to Boston, Massachusetts, where the Court hears regular cases.