Opinion
11760-22S
07-28-2023
ROBERT SMITH & KATHLEEN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 12, 2023, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause, on or before July 7, 2023, why the Court should not issue an Order directing that the small tax case designation be removed in this case. No response to the Court's Order has been received from petitioners.
The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See section 7463(a)(1), Internal Revenue Code; Rules 170 and 171, Tax Court Rules of Practice and Procedure. Accordingly, upon due consideration and for cause, it is
ORDERED that the Court's Order To Show Cause, served June 12, 2023, is hereby made absolute. It is further
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that, insofar as the sole notice of deficiency in the record of this case to date was addressed only to Robert Smith, on or before August 24, 2023, respondent shall file either: (1) An appropriate jurisdictional motion as to Kathleen Smith; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to Kathleen Smith and attaching thereto a copy of any supporting documentation.