Opinion
8199-21S
11-24-2021
Marsha Shea Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 21, 2021, the petition to commence this case was electronically filed. Although nothing in the petition indicates that petitioner wished to have this case conducted under the Court's small tax case procedures, during the electronic filing process petitioner elected to have this case conducted as a small tax case. On September 20, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. The docket number that appears in the proposed stipulated decision includes an "S", which indicates that this case is being conducted under the Court's small tax case procedures. Upon review, however, the amount in dispute for petitioner's 2018 tax year appeared to exceed $50,000.00 and thus that this case could not proceed as a "small tax case" under Internal Revenue Code section 7463.
Accordingly, on October 29, 2021, the Court issued an Order to Show Cause, directing the parties to show cause why the small tax case designation in this case should not be removed. On October 29, 2021, respondent filed a response to the Court's Order, asserting therein that the small tax case designation should be removed. No response has been received from petitioner.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case as a regular tax case. It is further
ORDERED that the proposed stipulated decision, submitted September 20, 2021, is stricken from the Court's record. It is further
ORDERED that, on or before January 24, 2022, the parties shall submit a revised proposed stipulated decision for the Court's consideration.