Opinion
19115-21S
11-30-2021
Avtar T. Ghuman & Kimberly A. Ghuman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 20, 2021, the Court issued an Order to Show Cause directing petitioners to show cause why the small tax case designation should not be removed as the amount in dispute in this case for tax year 2018 appears to exceed $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463. The Court has received no response from petitioners.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued August 20, 2021, is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.