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Lobitz v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 14262-21S (U.S.T.C. Aug. 29, 2022)

Opinion

14262-21S

08-29-2022

BRICE LOBITZ & BECKY LOBITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Cary Douglas Pugh Judge

The petition commencing the above-docketed case was filed on April 19, 2019. Upon review of the record, it appears that petitioners elected to have this deficiency case conducted under the small tax case procedures. However, the amount in dispute for the taxable year in issue exceeds $50,000. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See I.R.C. sec. 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure. Upon due consideration and for cause, it is

ORDERED that, on or before September 26, 2022, the parties shall show cause in writing why the Court should not remove the small tax case designation and process this case to trial or other disposition as a regular tax case.


Summaries of

Lobitz v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 14262-21S (U.S.T.C. Aug. 29, 2022)
Case details for

Lobitz v. Comm'r of Internal Revenue

Case Details

Full title:BRICE LOBITZ & BECKY LOBITZ, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 29, 2022

Citations

No. 14262-21S (U.S.T.C. Aug. 29, 2022)