Opinion
15557-23S
12-12-2023
SARAH ANNE MCCRACKEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition in this case was filed on October 2, 2023. On November 28, 2023, respondent filed a Motion to Remove Small Tax Case Designation, in which respondent states that petitioner left item 4 of the petition form blank. Further review of the petition form shows that petitioner checked that she wants this case to be conducted under small tax case procedures.
Upon due consideration, it is
ORDERED that, on or before January 3, 2024, respondent shall file a Supplement to his Motion to Remove Small Tax Case Designation and shall address therein any grounds for his motion.