Opinion
6178-24SL
08-15-2024
JAQUAY W. PITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed July 3, 2024, in the above-docketed matter, it appearing that the amount in dispute for various taxable years challenged in this case exceeds $50,000.00, and that petitioner challenges a notice of certification of seriously delinquent federal tax debt to the Secretary of State under I.R.C. section 7345(e), 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 filed no objection to the granting of respondent's motion, 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.