Opinion
20501-21S
10-20-2021
Kenneth Nelson & Janice Nelson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed October 14, 2021, it appearing that the amount in dispute for taxable year 2018 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, and respondent stating petitioners do not object 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" therefrom and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.