Opinion
2129-22S
10-06-2022
PAUL LAFRANTZ & CAROL LAFRANTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the November 14, 2022, standalone remote trial session of the Court.
On May 20, 2022, respondent filed a Motion to Remove Small Tax Designation arguing the amount in dispute for the taxable year at issue exceeds $50,000.00. On May 24, 2022, the Court issued an Order directing petitioner to file a response or an objection to respondent's motion. Petitioner has failed to respond or object to respondent's motion.
Upon due consideration of respondent's motion and for cause, it is hereby
ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed May 20, 2022, is granted. It is further
ORDERED that the caption of this case is amended by deleting the letter "S" from the docket number and the docket number is changed on the Court's records to "Docket No. 2129-22". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is restored to the general docket for trial or other disposition in due course.