Opinion
24052-22S
10-26-2023
SABRA MARIA SEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On November 14, 2022, petitioner timely filed a Petition with the Court and elected to have this deficiency case conducted under the small tax case procedures. The Petition indicated that the only issue in dispute was the accuracy-related penalty under section 6662(a) in the amount of $7,515. 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 I.R.C. § 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure.
This case was calendared for trial at the Court's January 8, 2024, New York, New York, trial session. On September 6, 2023, petitioner filed a Motion to Proceed Remotely. By Order served October 3, 2023, the Motion to Proceed Remotely, filed September 6, 2023, was granted, the case was stricken from the Court's January 8, 2024, trial session, and is calendared for trial at the remote session of the Court scheduled to commence on February 20, 2024.
On October 24, 2023, the parties electronically filed a Settlement Stipulation (Index #15), along with a Proposed Stipulated Decision (Index #16). Both indicate that the amount in issue exceeds $50,000.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the letter "S" be removed from the docket number. It is further
ORDERED that the Clerk of the Court delete the letter "S" from the docket record and other Court records and process this case to trial or other disposition according to the regular procedure of the Court. It is further
ORDERED that this case is stricken from the Court's remote proceeding commencing on February 20, 2024, and is returned to the general docket for trial or other disposition. It is further
ORDERED that the parties' Settlement Stipulation (Index #15), filed on October 24, 2023, is hereby stricken from the Court's record. It is further
ORDERED, that the parties' Proposed Stipulated Decision (Index #16), filed October 24, 2023, is hereby stricken from the Court's record and shall not be viewable as part of this case.