Opinion
3411-22S
02-17-2023
RUDOLPH LOPEZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 11, 2023, San Antonio, Texas, Trial Session of the Court.
On February 15, 2023, the parties filed a Proposed Stipulated Decision. However, upon review of the record in this case, it appears that the amount in dispute for one or more taxable years exceeded $50,000.00, and thus this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463. Accordingly, the Court shall strike the Proposed Decision Document filed February 15, 2023, from the record and remove the Small Tax Case Designation in this case. Upon due consideration and for cause, it is
ORDERED that the parties' Proposed Stipulated Decision, filed February 15, 2023, is stricken from the record in this case. It is further
ORDERED that this case is stricken from the Court's April 11, 2023, San Antonio, Texas, Trial Session, and is returned to the general docket for trial or other disposition. It is further
ORDERED that on the Court's own motion the docket number in this case be 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 after the "S" has been removed from the docket number of this case, the parties shall file another Proposed Stipulated Decision.