Opinion
17059-21S
10-21-2021
Jacqueline M. Long Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 5, 2021, the Court issued an Order to Show Cause directing petitioner to show cause why the small tax case designation in this case should not be removed on the ground that the tax liability in dispute for petitioner's 2018 tax year exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463. No response has been received from petitioner. We will, therefore, remove the small tax case designation and process this case as a regular tax case.
On September 8, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. The docket number appearing in that document includes the letter "S", which indicates that this case is a small tax case and at this juncture such designation is incorrect.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued August 5, 2021, is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case. It is further
ORDERED that the proposed stipulated decision filed by the parties on September 8, 2021, is stricken from the Court's record. It is further
ORDERED that, on or before November 12, 2021, the parties shall submit a revised proposed stipulated decision.