Opinion
37213-21S
05-24-2023
JOE C. HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to remove small tax case designation, and the parties' joint motion for continuance, both filed April 17, 2023. Both motions were called for hearing in Philadelphia, Pennsylvania on May 22, 2023. Counsel for the parties appeared and were heard.
Premises considered, taking into account the representations made in the motions, and for the reasons set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to remove small tax designation is granted. It is further
ORDERED that further proceedings in this case are no longer subject to I.R.C. section 7463. It is further
ORDERED that the caption in this case is amended by deleting the letter "S" from the docket number. It is further
ORDERED that the Clerk of the Court amend the Court's records to reflect the above-referenced deletion. It is further
ORDERED that respondent's motion for continuance is granted, and this case is continued generally.