Opinion
13154-21S
01-21-2022
Donald C. McFadden Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 20, 2021, the Court issued an Order to Show Cause, directing petitioner to show cause, in writing, why the Court should not issue an Order directing that the small tax case designation be removed in this case and that the proceedings not be conducted under the Small Tax Case Rules. To date, petitioner has not responded to the Order to Show Cause. The record indicates that the amount in dispute for the taxable year 2018 exceeds $50,000.
For cause, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED 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.