Opinion
37173-21S
04-19-2022
SZU-HAN CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On March 23, 2022, respondent filed in the above-docketed matter a Motion To Remove Small Tax Case Designation, on the ground that the amount in dispute (i.e., the amount that petitioner challenges or believes is wrong) for taxable year 2019 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.). On April 14, 2022, petitioner filed a response to the Court's Order. Therein, petitioner indicated continued disagreement with the taxes asserted by the Internal Revenue Service (IRS) and did not suggest that petitioner intended to concede any particular portion of the deficiency determined. Rather, petitioner explained that the amount owing would be less than $50,000 once basis on stock transactions had been taken into account.
Given the foregoing, it is clear that determinations by the IRS in excess of $50,000 remain in dispute at this juncture. The $50,000 limit refers to the amount challenged, not the amount that will ultimately be owed. There may also be some confusion about the significance of various Tax Court procedures and designations. Petitioner is therefore advised that this case will proceed and that opportunity will be afforded for petitioner to present to the Tax Court evidence and/or argument in support of petitioner's position. The case will simply go forward here as a "regular" case and will not be designated as a "small tax" case.
Accordingly and for cause, 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.