Opinion
16377-22S
07-18-2023
STEPHANIE MORGAN GREENE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 8, 2023, the Court issued an Order to Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On July 3, 2023, petitioner filed a Response, in which petitioner asserts that the amount that she owes is less than $50,000 for tax year 2019. However, the amount of deficiency in the notice of deficiency issued for tax year 2019 exceeds $50,000. Petitioner does not suggest that she intends to concede any part of the deficiency determined. 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 I.R.C. §7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure. To the extent petitioner argues that income tax withheld should be considered for purposes of determining whether this case may retain the small tax case designation, the Court notes that, under the Internal Revenue Code, estimated taxes and amounts withheld from wages do not affect the amount of a taxpayer's deficiency. See I.R.C. §6211(a),(b)(1); see also Feller v. Commissioner, 135 T.C. 497, 506 (2010) ("In calculating the deficiency, estimated tax payments and withholding credits are ignored.")
Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order to Show Cause, dated May 8, 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.