Opinion
22629-21S
01-31-2022
Larry Potter, Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Diana L. Leyden Special Trial Judge
On January 28, 2022, respondent filed a Motion To Remove Small Tax Case Designation (motion), on the ground that the amount in dispute for taxable year 2018 exceeds $50,000, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.). Petitioner's views on the granting of this motion are unknown.
Upon due consideration, it is
ORDERED that, on or before March 1, 2022, petitioner shall file an objection, if any, to respondent's motion. Failure to comply with this Order may result in the granting of respondent's motion.