Opinion
20101-22S
10-27-2022
ANDRE EMMANUEL SOOKOO, 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 October 25, 2022, and the record in the instant case, it appearing that the amount in dispute for taxable year 2019 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463, it is
ORDERED that respondent's above-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.