Opinion
16250-22S
06-01-2023
RAMON GODINEZ & ERIKA GODINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 26, 2023, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioners challenge or believes is wrong) for taxable year 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.).
Upon due consideration, it is
ORDERED that, on or before June 21, 2023, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.