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House v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 20562-22S (U.S.T.C. Mar. 15, 2023)

Opinion

20562-22S

03-15-2023

LESLYE MICHELLE HOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On September 21, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioner to show cause, on or before November 21, 2022, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioner.

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 section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is

ORDERED that the Court's Order To Show Cause, served September 20, 2022, 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. It is further

ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to April 14, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney, and the signature of counsel will not suffice for this purpose.


Summaries of

House v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 20562-22S (U.S.T.C. Mar. 15, 2023)
Case details for

House v. Comm'r of Internal Revenue

Case Details

Full title:LESLYE MICHELLE HOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 20562-22S (U.S.T.C. Mar. 15, 2023)