Opinion
18705-22S
02-06-2023
HARBHEJ SINGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 13, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon further review of the record, on January 17, 2023, the Court issued an Order to Show Cause directing the parties to show cause in writing why the Court should not issue an Order removing the small tax case designation, as it appeared the amount in dispute for petitioner's 2018 tax year exceeds $50,000.00 and, therefore, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463. On January 31, 2023, petitioner filed a Response to the Court's Order to Show Cause, indicating that he does not object to the removal of the small tax case designation. On February 2, 2023, respondent filed a Response, stating that he agrees that the small tax case designation should be removed.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued January 17, 2023, 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 hereafter directed to process this case to trial or other disposition as a regular tax case. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed January 13, 2023, is stricken from the Court's record in this case. It is further
ORDERED that, on or before March 3, 2023, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.