Opinion
12545-24S
08-30-2024
MELIH GUNAY & RAFFAELA L. GUNAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 28, 2024, respondent filed a Motion to Remove Small Tax Case Designation on the grounds that the amount in dispute for tax year 2019 exceeds $50,000.00 and, therefore, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463.
Upon due consideration, it is
ORDERED that, on or before September 20, 2024, petitioners shall file an objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of the motion. The Court will take appropriate action after the period for a timely objection.