Opinion
15858-22S
10-24-2022
EVAN I. SEIGERMAN & JILL A. SEIGERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 18, 2022, the Court issued an Order to Show Cause directing petitioners to show cause why the small tax case designation should not be removed in this case. On September 9, 2022, petitioners filed a response to the Court's Order.
For the small tax case election to be valid, the "amount of the deficiency placed in dispute" may not exceed $50,000 for any one taxable year. I.R.C. sec. 7463(a), (e); Kallich v. Commissioner, 89 T.C. 676, 679-680 (1987). The "amount of the deficiency placed in dispute" includes the deficiency and any additions to tax and penalties determined by respondent in the notice of deficiency upon which the case is based, I.R.C. sec. 7463(e), less any concessions made by petitioners in the petition. Because, at this juncture, the amount of the deficiency placed in dispute exceeds the $50,000 jurisdictional maximum for small tax cases, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case.
Petitioners are advised that the Tax Court does not recognize powers of attorney and only those practitioners specifically admitted to practice before the Court may represent petitioners in these proceedings. 1