Opinion
21764-21
12-20-2021
Marianella Serrano Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 16, 2021, petitioner filed a First Amended Petition. Therein, petitioner checked both boxes to have this case conducted under the Court's small tax case procedures and regular tax case procedures. Petitioner should have selected only one box. Due to this discrepancy, the Court has designated this case as being conducted under the Court's regular tax case procedures.
Petitioner is advised that, if she wishes to have this case conducted under the Court's small tax case procedures, she should file a motion to add small tax case designation. General information concerning the decision whether to elect small or regular tax case procedures is available by clicking on "Guidance for Petitioners" under the "Rules & Guidance" tab of Court's website at www.ustaxcourt.gov.
The foregoing considered, it is
ORDERED that, on or before January 19, 2022, petitioner may file a motion to add small tax case designation. 1