Opinion
10289-20S
06-03-2021
Kevin R. Miller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 20, 2020, respondent filed a Motion To Remove Small Tax Case Designation on the ground that the amount in controversy in this collection review case exceeds $50, 000.00. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner failed to do so.
On May 20, 2021, the parties filed a proposed stipulated decision, which included the small tax case designation in the docket number.
Upon due consideration, it is
ORDERED that respondent's Motion To Remove Small Tax Case Designation is granted and the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that, as the small tax case designation has now been removed from this case the proposed stipulated decision, filed May 20, 2021, is stricken from the Court's record in this case.