Opinion
27486-22S
10-20-2023
JERRY HAMMER & MARSHA HAMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
This case is calendared for trial at the Court's Miami, Florida, trial session scheduled to begin on November 13, 2023.
On October 18, 2023, respondent filed a motion to remove small tax case designation, and indicated that petitioners have no objection to the granting of the motion.
Upon due consideration and for cause, it is ORDERED that respondent's motion to remove small tax case designation is granted. It is further
ORDERED that petitioners' small tax case election under I.R.C. section 7463 is discontinued, and further proceedings in this case are not subject to the provisions of that section. It is further
ORDRED that the letter "S" is deleted from the docket number in this case. It is further
ORDERED that the Clerk of the Court amend the Court's records to reflect the above-referenced deletion.