Opinion
24826-21S
09-14-2022
MICHAEL RICHARD OSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the December 5, 2022, Dallas, Texas, Trial Session of the Court.
Upon review of the record in this case, the amount in dispute for the taxable year at issue exceeds $50,000.00. On August 9, 2022, the Court issued an Order to Show Cause directing the parties to show cause in writing why the Court should not issue an Order directing that the small tax case designation be removed in this case and the proceedings not be conducted under the small tax case rules. On August 30, 2022, respondent filed a Response to the Order to Show Cause stating his position that removal of the S designation is appropriate. Next day, respondent filed a Motion to Remove Small Tax Case Designation.
Upon due consideration and for cause, it is hereby
ORDERED that the Court's Order to Show Cause, issued August 9, 2022, is hereby discharged. It is further
ORDERED that respondent's Motion to Remove Small Tax Case Designation, filed August 31, 2022, 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. 24826-21". It is further
ORDERED that proceedings in this case shall not be conducted under the Small Tax Case Rules. It is further
ORDERED that this case is stricken from the above-referenced remote calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is restored to the general docket for trial or other disposition in due course.