Opinion
7599-23S
08-18-2023
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. Respondent asserts in his motion that because the amount in dispute for tax year 2020 exceeds $50,000.00, this case cannot proceed as a "small tax case" under Internal Revenue Code §7463. Although the Court provided petitioner an opportunity to file a response, if any, to respondent's motion, no response has been received from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.