Opinion
17170-23S
12-28-2023
MARK E. RUPPRECHT & ANNETTE RUPPRECHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause issued October 31, 2023, the Court directed petitioners to show cause why an Order should not be issued removing the small tax case designation as it appeared the amount in dispute in this case exceeded $50,000.00 and thus that this case could not be conducted as a small tax case under I.R.C. §7463. In response, on December 22, 2023, the parties filed a joint Motion to Remove Small Tax Case Designation.
Upon due consideration of the foregoing, it is ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that the parties' Motion to Remove Small Tax Case Designation is granted in 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.