Opinion
7616-22S
03-07-2023
BRENDAN MCGOVERN & EYAL FELDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
This case is calendared for trial at the April 11, 2023, New York City, New York, trial session of the Court. Upon review of the record in this case, it appeared that the amount in dispute for one or more taxable years exceeded $50,000.00, and thus this case could not proceed as a "small tax case" under Internal Revenue Code section 7463. Accordingly, by Order to Show Cause, served December 29, 2022, the Court directed parties to show cause in writing why the Court should not issue an Order removing the small tax case designation. On January 19, 2023, respondent filed a Response to the Court's Order to Show Cause agreeing with the Court's determination that this case does not qualify as a small tax case due to the amount in dispute for one or more taxable years exceeding $50,000.00.
Upon due consideration, it is hereby ORDERED that the Court's Order to Show Cause, December 29, 2022, is made absolute. It is further
ORDERED that this case is stricken from the Court's April 11, 2023, New York City, New York trial session and restored to the general docket. It is further
ORDERED that on the Court's own motion, the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.