Opinion
22629-21S
03-14-2022
Larry Potter, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
On January 28, 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 indicated that petitioner's views on the granting of this motion are unknown. On January 31, 2022, the Court directed petitioner, on or before March 1, 2022, to file an objection, if any, to respondent's Motion to Remove Small Tax Case Designation and that failure to comply with this Order may result in the granting of respondent's motion. Petitioner failed to respond. 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 25, 2022, Boston, Massachusetts, Trial Session of the Court, and is returned to the general docket for trial or other disposition.