Opinion
13534-20S
11-15-2021
Terry Robinson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On September 16, 2021, petitioner filed a first amended petition and elected to have this deficiency case conducted under the small tax case procedures. However, on November 8, 2021, respondent filed a status report and attached thereto a partial copy of the notice of deficiency upon which this case is based. Upon review of that notice, the Court notes that the amount in dispute for the taxable year 2014 exceeds $50,000. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See I.R.C. sec. 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before December 6, 2021, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that, on or before December 13, 2021, petitioner shall show cause, in writing, why the Court should not issue an Order directing that the small tax case designation be removed in this case and that the proceedings not be conducted under the Small Tax Case Rules. It is further
ORDERED that action on the parties' proposed stipulated decision, filed November 8, 2021, shall be held in abeyance pending further direction of the Court.