Opinion
385-22S
09-15-2022
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the record in this case, 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 Internal Revenue Code section 7463, it is
ORDERED that, on the Court's own motion, the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.