Smith v. Comm'r of Internal Revenue

Full title: RENEE T. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 28, 2022

No. 12580-22S (U.S.T.C. Jul. 28, 2022)

Opinion

12580-22S

07-28-2022

RENEE T. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE

ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed July 18, 2022, in the above-docketed matter, it appearing that the amount in dispute 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.), and petitioner having 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.