Opinion
24978-22SL
06-21-2023
BRIDGETTE LEWIS NAJEV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This collection due process case is calendared for trial at the September 18, 2023, New York, New York, Trial Session of the Court.
On June 16, 2023, the Commissioner filed a Motion to Remove Small Tax Case Designation. The Commissioner states that the total amount at issue exceeds the $50,000 threshold for small tax case procedures at the time Ms. Najev filed the petition and, to date, the total amount at issue continues to exceed $50,000. Also, on June 16, 2023, the Commissioner filed a Status Report stating his difficulty in complying with Rule 93, Tax Court Rules of Practice and Procedure, in identifying and certifying the administrative record.
Upon due consideration of the Commissioner's motion, it is
ORDERED that, on or before July 3, 2023, the Commissioner shall supplement his motion and provide documentation (i.e., Ms. Najev's account transcripts) that shows the total unpaid tax for the four tax years at issue exceeded $50,000 on the date the notice of determination was issued. See I.R.C. § 7463(f)(2); Leahy v. Commissioner, 129 T.C. 71 (2007); Schwartz v. Commissioner, 128 T.C. 6 (2007). It is further
ORDERED that, on or before July 31, 2023, the parties shall file with the Court a stipulation or certification of the administrative record in this case.