Opinion
14262-21S
09-30-2022
BRICE LOBITZ & BECKY LOBITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
This case is currently set for trail at the Court's November 28, 2022, New Orleans, Louisiana trial session. The petition commencing the above-docketed case was filed on April 19, 2021. 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. On August 29, 2022, we issued an Order to Show Cause directing the parties to 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.
On September 23, 2022, respondent filed a response advising that respondent does not object and that after communicating "with petitioners' power of attorney, respondent counsel does not believe that petitioners object". Upon due consideration and for cause, it is hereby
ORDERED that the Court's August 29, 2022, Order to Show Cause, is made absolute. It is further
ORDERED 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.
The parties are reminded that this case remains calendared for trial at the Court's November 28, 2022, New Orleans, Louisiana trial session.