Opinion
12731-20
03-07-2022
Patricia Medina Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's March 28, 2022, Los Angeles, California, trial session. On October 30, 2020, petitioner filed a petition and, on February 25, 2021, filed a First Amended Petition stating that she elected to have her case conducted under small tax case procedures. See I.R.C. § 7463; Tax Court Rule 171. The amount determined in the notice of deficiency upon which this case is based and placed in dispute by petitioner does not exceed the amount qualifying for small tax case status. See I.R.C. § 7463; Tax Court Rule 170. On March 3, 2022, respondent filed a Notice of Small Tax Case Election indicating no objection to conducting this proceeding under small tax case procedures. In consideration of the foregoing, it is
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number. It is further
ORDERED that the Clerk of the Court is directed to add the letter "S" on the docket sheet and other records of the office and shall process this case to trial or other disposition pursuant to the small tax case procedures of the Court. It is further
ORDERED that the Clerk of the Court shall serve on the parties to this case a copy of the Standing Pretrial Order for Small Tax Cases. This replaces, for this case only, the Standing Pretrial Order served by the Court on November 12, 2021.
This case remains calendared on the Court's March 28, 2022, Los Angeles, California, trial session.