Opinion
7599-23S
07-05-2023
AMY R. ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 3, 2023, respondent filed a Motion to Remove Small Tax Case Designation. In that motion, respondent asserts that the amount in dispute with respect to petitioner's 2020 tax year exceeds $50,000.00 and, therefore, this case cannot proceed as a "small tax case" under Internal Revenue Code (I.R.C.) section 7463.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 27, 2023, petitioner shall file a Response to respondent's above-referenced motion. Failure to file a response may result in the granting of respondent's motion.