Opinion
6374-24S
07-23-2024
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 and 26, 2024, petitioners filed a Response and a First Supplement thereto, respectively, asserting that, in view of a $14,664 concession by petitioners, this case is eligible for the Court's small tax case procedures.
On July 19, 2024, respondent filed a Reply to petitioners' Response, as supplemented. Therein, respondent agrees that, in view of petitioners' $14,664 concession, the amount in dispute is less than $50,000, thereby making this case eligible for the Court's small tax case procedures.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause is hereby discharged.