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Li v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 33491-21S (U.S.T.C. Nov. 4, 2022)

Opinion

33491-21S

11-04-2022

SHUO LI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed January 28, 2022, it appearing that the amount in dispute for taxable year 2018 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, and petitioner having filed no objection to the granting of respondent's motion, 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.


Summaries of

Li v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 33491-21S (U.S.T.C. Nov. 4, 2022)
Case details for

Li v. Comm'r of Internal Revenue

Case Details

Full title:SHUO LI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 33491-21S (U.S.T.C. Nov. 4, 2022)