Opinion
27213-21S
12-22-2021
Chukwunweze S. Okobi Petitioner 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 December 3, 2021, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2017 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioner having no objection to the granting thereof, it is
ORDERED that respondent's just-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. It is further
ORDERED that, insofar as Wichita, Kansas, is only available for trials in small tax cases, the place of trial for any proceedings in this case shall be changed to Kansas City, Missouri.