Opinion
20914-22S
10-13-2022
MICHAEL ALAN OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order to Show Cause served September 27, 2022, the Court directed petitioner to show cause in writing why the small tax case designation in this case should not be removed. For the small tax case election to be valid, the "amount of the deficiency placed in dispute" may not exceed $50,000 for any one taxable year. See I.R.C. § 7463(a), (e); Kallich v. Commissioner, 89 T.C. 676, 678-681 (1987).
On October 12, 2022, petitioner electronically filed a document that he designated as an "Answer." However, upon review of that filing, the Court notes that it is in fact a response to the Court's Order to Show Cause. In that response, petitioner states that he is not disputing the underlying deficiency of $101,310 determined in the Notice of Deficiency upon which this case is based; rather, petitioner states that he is disputing only the accuracy-related penalty of $20,262 determined therein. As that amount is less than the jurisdictional maximum for small tax cases, the Court concurs with petitioner's election to conduct this case under the small tax case procedures.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Answer is recharacterized as petitioner's Response to Order to Show Cause. It is further
ORDERED that the Court's Order to Show Cause served September 27, 2022, is hereby discharged.