Pearce v. Comm'r of Internal Revenue

Full title: Twanna Pearce, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 4, 2022

No. 10720-21SL (U.S.T.C. Feb. 4, 2022)

Opinion

10720-21SL

02-04-2022

Twanna Pearce, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden, Special Trial Judge

ORDER

Diana L. Leyden, Special Trial Judge

This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court.

On February 1, 2022, respondent filed a Motion to Remove Small Tax Case Designation from the docket number. The amount in dispute exceeds $50,000, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463. Respondent states that petitioner has no objection to the granting of this motion. Upon due consideration, it is

ORDERED that respondent's Motion to Remove Small Tax Case Designation from the docket number is granted. It is further

ORDERED that the Clerk of the Court delete the letter "S" from the docket record and other Court records and process this case to trial or other disposition according to the regular procedure of the Court. It is further

ORDERED that this case is stricken from the April 18, 2022, Miami, Florida, Trial Session of the Court, and is returned to the general docket for trial or other disposition.