Opinion
27871-22S
11-07-2023
MICHEL A. GERARD & REBECCA J. GERARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 7, 2023, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause, on or before April 10, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioners.
Meanwhile, on April 7, 2023, respondent also filed a Motion To Remove Small Tax Case Designation made on the same basis.
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 the Court's Order To Show Cause, served February 7, 2023, is hereby made absolute. It is further
ORDERED that respondent's just-referenced motion is granted in that 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.