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Saavedra v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 26059-22S (U.S.T.C. Mar. 3, 2023)

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.


Summaries of

Saavedra v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 26059-22S (U.S.T.C. Mar. 3, 2023)
Case details for

Saavedra v. Comm'r of Internal Revenue

Case Details

Full title:LEONARDO R. SAAVEDRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 26059-22S (U.S.T.C. Mar. 3, 2023)