Opinion
14596-22S
03-06-2023
RICHARD M. STORY & JOANNA STORY, 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 July 26, 2022, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2018 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 petitioners having filed 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. It is further
ORDERED that, insofar as the record presently lacks any documentation supporting jurisdiction as to JoAnna Story, respondent shall file, on or before March 27, 2023, either: (1) An appropriate jurisdictional motion as to JoAnna Story; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to JoAnna Story and attaching thereto a copy of any supporting documentation.