Opinion
31879-21S
01-20-2022
Patrick Jordan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 19, 2022, respondent filed two motions to remove small tax case designation (Docs. 5 and 6). We will strike the motion filed at Doc. 5.
Respondent asserts in his motion to remove small tax case designation that the amount in dispute for tax year 2017 exceeds $50,000.00, and thus this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463.
Upon due consideration, it is
ORDERED that respondent's motion to remove small tax case designation, filed January 19, 2022, at Doc. 5 is stricken from the Court's record and shall not be viewable in this case. It is further
ORDERED that, on or before February 11, 2022, petitioner shall file an Objection, if any, to respondent's motion to remove small tax case designation. Failure to file an objection may result in the granting of respondent's motion.