Opinion
443-23S
03-23-2023
STANLEY GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 19, 2023, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before March 20, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On March 22, 2023, petitioner filed a response to the Court's Order. Therein, petitioner indicated continued disagreement with the taxes asserted by the Internal Revenue Service (IRS) and did not suggest that petitioner intended to concede any particular portion of the deficiency determined. Rather, petitioner explained that the amount owing would be less than $50,000 once deductions of costs and expenses had been taken into account. The response also closed by noting that case was straightforward and simple, without any complexities.
Given the foregoing, it is clear that determinations by the IRS in excess of $50,000 remain in dispute at this juncture. The $50,000 limit refers to the amount challenged, not the amount that will ultimately be owed. There may also be some confusion about the significance of various Tax Court procedures and designations. Petitioner is therefore advised that this case will proceed and that opportunity will be afforded for petitioner to present to the Tax Court evidence and/or argument in support of petitioner's position. The case will simply go forward here as a "regular" case and will not be designated as a "small tax" case.
Accordingly and for cause, it is
ORDERED that the Court's Order To Show Cause, served January 19, 2023, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that the duplicative copy of petitioner's response filed March 22, 2023, at Docket Entry #8 is hereby deemed stricken from the Court's record in this case.