Opinion
1187-22S
11-07-2022
CHARLES STEARMAN & KAREN GNUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the February 21, 2022, Dallas, Texas trial session of the Court. Upon review of the record in this case, it appears that the original amount in dispute for one or more taxable years exceeded $50,000.00, and thus this case could not proceed as a "small tax case" under Internal Revenue Code section 7463.
Accordingly, for cause, it is hereby
ORDERED that this case is stricken from the Court's February 21, 2023, Dallas, Texas trial session and restored to the general docket. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.