Opinion
4405-22SL
07-27-2023
JAMES J. HALLMARK & BELINDA G. HALLMARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On June 27, 2023, respondent filed a Motion to Remove Small Tax Case Designation because the determination of unpaid tax exceeds $50,000, such that this case cannot proceed as a "small tax case" under section 7463(f)(2) of the Internal Revenue Code. Accordingly, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation filed June 27, 2023, is granted in that the caption in this case is amended by deleting the letter "S" and the docket number shall now read Docket No. 4405-22L. It is further
ORDERED that the Clerk of the Court is hereafter directed to process this case as a regular tax case.