Opinion
2126-22S
02-24-2023
DEBBIE M. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed April 15, 2022, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2018 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.), and petitioner having filed no objection to the granting thereof, it is
ORDERED that respondent's just-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, 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 place of trial for any proceedings in this case shall be changed to Tampa, Florida, where the Court hears regular cases.