Opinion
8197-21S
10-20-2022
JESSICA L. SPIVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 31, 2022, the Court issued an Order to Show Cause directing petitioner to show cause why the Court should not issue an Order providing that the small tax case designation be removed in this case. On June 16, 2022, petitioner filed a Response. In it, petitioner states that the amount in dispute is less than $50,000 and that there is a typo on the notice of deficiency. The Court is satisfied that the amount in dispute for each year falls under the $50,000 limit for small tax case status.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated May 31, 2022, is discharged.