Opinion
5075-22S
09-27-2022
DIANNE M. MINIERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On March 21, 2022, the Court issued an Order to Show Cause. The Court's Order directed petitioner to show cause why the small tax case designation should not be removed in this case as it appears that the amount in dispute for tax year 2016 exceeds $50,000.00 and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463. No response has been received from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued March 21, 2022, is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.