Opinion
11365-20S
10-18-2021
Janet Alpert Lenchner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed October 8, 2021, it appearing that the amount in dispute for taxable year 2015 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463, it is
ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.