Opinion
24352-21S
09-07-2022
MICHAEL A. MUSKAT & JAMIE L. EDGAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the December 5, 2022, Dallas, Texas, Trial Session of the Court.
Upon review of the record in this case, the amount in dispute for the taxable year at issue exceeds $50,000.00. On August 5, 2022, the Court issued an Order to Show Cause directing the parties to show cause in writing why the Court should not issue an Order directing that the small tax case designation be removed in this case and the proceedings not be conducted under the small tax case rules. On August 24, 2022, the parties filed a Proposed Stipulated Decision and Settlement Stipulation at Doc. 12 and 13, respectively. On September 2, 2022, Respondent filed a Response to the Order to Show Cause stating his position that removal of the S designation is appropriate.
Upon due consideration and for cause, it is hereby
ORDERED that the Court's Order to Show Cause, issued August 5, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended by deleting the letter "S" from the docket number and the docket number is changed on the Court's records to "Docket. No. 24352-21". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that the parties' Proposed Stipulated Decision (Doc. 12) and Settlement Stipulation (Doc. 13), both filed August 24, 2022, are hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that, on or before November 10, 2022, the parties shall electronically file a revised proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case. It is further
ORDERED that this case is restored to the general docket for trial or other disposition in due course.