Opinion
35455-21
03-14-2022
Lorenzo M. Molina & Elsa Molina Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 4, 2022, petitioners filed a first amendment to petition, therein indicating their election to have this case conducted under the Court's small tax case procedures. Upon review of the record, it appears that this case qualifies to be conducted as a small Tax Court case as the amount in dispute does not exceed $50, 000.00
In view of the foregoing, it is
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.