Opinion
16261-22S
05-15-2023
WILLIAM GIARUSSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
A petition commencing the above-docketed case was filed on July 5, 2022. Mr. Giarusso elected to have this deficiency case conducted under the small tax case procedures. However, a review of the petition indicates that the amount in dispute for taxable year 2019 exceeds $50,000. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for the taxable year is $50,000 or less. See I.R.C. § 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before June 9, 2023, Mr. Giarusso and the Commissioner shall, each, show cause in writing why the Court should not issue an Order directing that the small tax case designation be removed in this case and the proceedings not be conducted under the small tax case rules.