Opinion
5765-22S
09-30-2022
ESTHER KAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 25, 2022, the Court issued an Order to Show Cause. That Order directed petitioner to show cause in writing why the Court should not issue an Order removing the small tax case designation as it appears the appears that the amount in dispute for tax year 2019 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463. The Court has received no response from petitioner.
Upon due consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause, issued March 25, 2022, is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.