Opinion
1557-23S
01-31-2024
CRYSTAL CARMEL LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice dated September 14, 2023, this case is calendared for trial on the Court's February 5, 2024, San Francisco, California trial calendar. On January 19, 2024, respondent filed a Motion to Remove Small Tax Case Designation requesting that the Court enter an Order removing the small tax case designation from this case because the amount in dispute exceeds $50,000, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code. On January 30, 2024, the Court held a conference call with the parties to discuss the status of the case and the pending Motion.
The foregoing considered, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed January 19, 2024, 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. It is further
ORDERED that this case is stricken for trial from the Court's San Francisco, California trial session commencing February 5, 2024, and is restored to the general docket for trial or other disposition in due course.