Opinion
19695-21S
07-12-2022
RACHEL MARIE HOWARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon further review of the record, it appearing that the amount in dispute for tax year 2017 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, it is
ORDERED that, on the Court's own motion, the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.