Opinion
16580-23S
11-29-2023
GARRIAN SLEDGE & JAKELIA SLEDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 29, 2023, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioners challenge or believe is wrong) for taxable year 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.).
Upon due consideration, it is
ORDERED that, on or before December 20, 2023, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion or other appropriate action by this Court.