Opinion
7406-18S
03-28-2022
Patrick C. Ross Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed March 18, 2022, it appearing that the amount in dispute for taxable years 2013 and 2014 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, and petitioner having no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.