Opinion
6886-24S
07-09-2024
CHRISTOPHER MICHAEL MCKEEHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order to Show Cause served May 3, 2024, the Court directed 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 as a small tax case. To date, petitioner has failed to file a response to the Order to Show Cause.
However, on June 13, 2024, respondent filed an Answer. Therein, respondent concedes that petitioner is not liable for the I.R.C. section 6662(a) penalty determined in the notice of deficiency for the taxable year 2021. As respondent notes in the Answer, after that concession is taken into account, the amount in dispute for the taxable year 2021 is $47,586. Because the amount in dispute no longer exceeds $50,000 for the taxable year 2021, this case can proceed as a small tax case, in accordance with petitioner's election in the Petition. That being so, it is
ORDERED that the Court's Order to Show Cause is hereby discharged.