Opinion
13649-22S
10-18-2022
CHRIS KENDAL MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On June 3, 2022, petitioner filed the petition to commence this case and indicated his choice to have this case conducted as a "small tax case" under I.R.C. section 7463. On June 24, 2022, the Court issued an Order to Show Cause, directing petitioner to show cause in writing why the Court should not issue an Order removing the small tax case designation, as the amount in dispute for the 2018 tax year exceeds $50,000.00 and, therefore, this case could not proceed as a small tax case under I.R.C. section 7463. No response has been received from petitioner. Upon further review of the record, however, it appears that the amount of the deficiency in dispute does not exceed $50,000.00 and this case may proceed as a small Tax Court case.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued June 3, 2022, is discharged.