Opinion
24978-22SL
07-10-2023
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 15, 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. The motion stated that Ms. Najev did not object to the Court granting the motion.
Upon due consideration of the Commissioner's motion, as supplemented on July 6, 2023, and for cause, it is
ORDERED that the Commissioner's Motion to Remove Small Tax Case Designation (Doc. 11), filed June 15, 2023 and as supplemented on July 6, 2023, is granted. It is further
ORDERED that 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. 24978-22L". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules.