Opinion
32473-21S
07-26-2022
STEPHEN DALE KINMAN & DOREEN B. KINMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On June 15, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause, on or before July 6, 2022, why the Court should not issue an Order directing that the small tax case designation be removed in this case. On July 12, 2022, petitioners filed a response to the Court's Order. Therein, petitioners indicated continued disagreement with the taxes asserted by the Internal Revenue Service (IRS) in the underlying notice of deficiency. Rather than specifically addressing the propriety of the small tax case status, petitioners simply reiterated that, per documentation provided to respondent, the parties agreed that petitioners did not owe the deficiency originally determined in the notice of deficiency.
Given the foregoing, it is clear that determinations by the IRS in excess of $50,000 were in dispute at the time the petition was filed. The $50,000 limit refers to the amount challenged, not the amount that will ultimately be owed. There may also be some confusion about the significance of various Tax Court procedures and designations. Petitioners are therefore advised that this case will proceed and will merely go forward here as a "regular" case and will not be designated as a "small tax" case.
Accordingly and for cause, it is
ORDERED that the Court's Order To Show Cause, dated June 15, 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. The Court would expect the parties to re-file a Proposed Stipulated Decision reflecting the corrected docket number.