Opinion
15901-22S
08-16-2022
KATHLEEN MATHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed August 12, 2022, it appearing that the amount in dispute for taxable year 2019 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, and respondent's statement in his motion that petitioner does not object to the granting of the motion, it is
ORDERED that respondent's above-referenced motion 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.