Opinion
26059-22S
03-03-2023
LEONARDO R. SAAVEDRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 8, 2023, respondent filed a Motion to Remove Small Tax Case Designation. In that motion, respondent asserts that the amount in dispute in this case exceeds $50,000.00, and thus this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463.
Upon due consideration of the foregoing, it is
ORDERED that, on or before March 24, 2022, petitioners shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of the motion.