Opinion
6374-24S
07-01-2024
ROBERT SHAVER & LINDA SHAVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause served April 23, 2024, the Court directed petitioners to show cause in writing why the Court should not issue an order directing that the small tax case designation be removed in this case and that the proceedings not be conducted as a small tax case. On June 3, 2024, the Court received and filed petitioners' Response and, by Order served June 4, 2024, directed petitioners to file a supplement to that Response.
On June 26, 2024, petitioners filed a First Supplement as directed. Therein, petitioner concede $14,664 of the deficiency determined by respondent for the taxable year 2021, an amount which it appears petitioners may have submitted to respondent as an advance payment. With this concession, it appears that, as petitioners suggest, the amount of the deficiency placed in dispute may be less than $50,000 (i.e., the remaining deficiency determination of $34,923, plus the accuracy-related penalty amount of $9,866). If so, this case would appear to be eligible for the Court's small tax case procedures. To confirm the foregoing, it is
ORDERED that, on or before July 22, 2024, respondent shall file a reply to petitioners' above-referenced Response, as supplemented, and shall state respondent's position as to whether, in view of petitioners' concession, this case is eligible for the Court's small tax case procedures. In the alternative, the parties may jointly file an appropriate stipulation of settled issues addressing petitioners' aforementioned concession and the remaining amount in dispute.