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Manzon v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12530-22S (U.S.T.C. Aug. 4, 2022)

Opinion

12530-22S

08-04-2022

WINSTON MANZON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 27, 2022, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioner challenges or believes is wrong) for taxable year 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.).

Upon due consideration, it is

ORDERED that, on or before August 23, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.


Summaries of

Manzon v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12530-22S (U.S.T.C. Aug. 4, 2022)
Case details for

Manzon v. Comm'r of Internal Revenue

Case Details

Full title:WINSTON MANZON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 4, 2022

Citations

No. 12530-22S (U.S.T.C. Aug. 4, 2022)