Glover v. Comm'r of Internal Revenue

Full title: Aneicher Glover Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 18, 2021

No. 6938-20S (U.S.T.C. Oct. 18, 2021)

Opinion

6938-20S

10-18-2021

Aneicher Glover Petitioner v. Commissioner of Internal Revenue Respondent

Peter J. Panuthos, Special Trial Judge

ORDER TO SHOW CAUSE

Peter J. Panuthos, Special Trial Judge

On July 10, 2020, the Court received and filed the petition to commence this case, in which petitioner seeks review of a notice of deficiency issued to petitioner for the 2014 tax year. Petitioner elected to have this case conducted under the Court's small tax case procedures. Attached to the petition is a copy of the notice of deficiency upon which this case is based. On October 8, 2021, the parties filed with the Court a proposed stipulated decision.

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 Code section 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure. However, a review of the petition and the notice of deficiency in this case shows that the amount in dispute for tax year 2014 may exceed $50,000. The notice of deficiency shows that prior to payments of $129,669, petitioner's tax liability for tax year 2014 was $142,982. The amount due for tax year 2014 as shown on the notice is $23,564.07. Nonetheless, the amount in dispute in this case may exceed $50,000 because petitioner contests receipt of much of the income listed on the notice of deficiency.

The Court will require that the parties show cause as to why the small tax case designation should not be removed in this case. Assuming the parties agree that this case does not qualify for small tax case status, the Court shall further require that the parties submit a proposed stipulated decision in this case without the small tax designation.

Upon due consideration and for cause, it is

ORDERED that the parties shall, on or before October 28, 2021, show cause in writing as to why the Court should not issue an Order directing the small tax case designation be removed in this case. It is further

ORDERED that the parties shall, on or before November 12, 2021, submit a proposed stipulated decision in this case.