Opinion
3058-24S
04-24-2024
PEDRO A. RAMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 16, 2024, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, and on April 23, 2024, a supplement thereto, on the ground that the amount in dispute (i.e., the amount that petitioner challenges or believes is wrong) for taxable year 2018 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 May 15, 2024, petitioner 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.