Opinion
17630-22S
10-18-2022
KENTON J. SWARTZ & AMY H. SWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 11, 2022, the Court issued in the above-docketed matter an Order To Show Cause directing petitioners to show cause why the Court should not issue an Order directing that the small tax case designation be removed in this case. On September 12, 2022, petitioners filed a response to the Court's Order. Therein, petitioners referenced a potential concession of a part of the underlying determinations for the 2019 year.
Subsequently, on October 11, 2022, respondent filed a response concurring that, following a payment made by petitioners, the amount in dispute for the 2019 year was less than $50,000 and that the case may proceed as an "S" case.
The premises considered, it is ORDERED that the Court's Order To Show Cause, dated August 11, 2022, is discharged.