Opinion
11390-23S
09-14-2023
BARRY QUAN & HELEN QUAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 13, 2023, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioners challenge or believes is wrong) for taxable year 2020 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.).
Upon due consideration, it is
ORDERED that, on or before October 12, 2023, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.