Opinion
1046-23S
08-07-2023
STEVEN REED SCHRIEVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 10, 2023, the Court issued in the above-docketed matter an Order to Show Cause directing petitioner to show cause, on or before April 11, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioner.
The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure.
Accordingly, upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served February 10, 2023, is hereby made absolute. It is further
ORDERED 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 as a regular tax case.