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Muzzy v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 27019-22S (U.S.T.C. Mar. 28, 2023)

Opinion

27019-22S

03-28-2023

SUSAN J. MUZZY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed February 17, 2023, it appearing that the amount in dispute for tax year 2018 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, and petitioner having no objection to the granting of respondent's motion, it is

ORDERED that respondent's above-referenced motion is granted in 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.


Summaries of

Muzzy v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 27019-22S (U.S.T.C. Mar. 28, 2023)
Case details for

Muzzy v. Comm'r of Internal Revenue

Case Details

Full title:SUSAN J. MUZZY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 27019-22S (U.S.T.C. Mar. 28, 2023)