Opinion
24639-22S
01-11-2023
ELIZABETH SOTO & RIGOBERTO SOTO, Petitioners 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 January 10, 2023, it appearing that the amount in dispute for petitioners' 2020 tax year exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, and petitioners having no objection to the granting of respondent's motion, 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" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.