Opinion
25836-21S
03-20-2023
TEDDY K. SARAD & JOHANNA R. SARAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed December 6, 2022, in the above-docketed matter, it appearing that the amounts in dispute for taxable years 2018 and 2019 each exceed $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioners having filed no objection to the granting thereof, it is
ORDERED that respondent's just-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. It is further
ORDERED that the place of trial for any proceedings in this case shall be changed to Denver, Colorado, where the Court hears regular cases.