Opinion
7214-21S
10-19-2022
THOMAS EDWARD ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 17, 2021, the Court issued an Order to Show Cause directing petitioner to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. Petitioner failed to file a response to the Court's Order to Show Cause.
Accordingly and for cause, it appearing that this case is ineligible to be conducted under the small tax case procedures, it is
ORDERED that the Court's Order to Show Cause, dated May 17, 2021, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.