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Trott v. Comm'r of Internal Revenue

United States Tax Court
Jan 27, 2023
No. 25647-22S (U.S.T.C. Jan. 27, 2023)

Opinion

25647-22S

01-27-2023

DEBRA ANN TROTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On December 9, 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. No response to the Court's Order has been received from petitioners to date. Instead, the parties prematurely submitted a Proposed Stipulated Decision, despite the unresolved issue.

Accordingly, upon due consideration and for cause, it is

ORDERED that the Court's Order To Show Cause, served December 9, 2022, is hereby made absolute. It is further

ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further

ORDERED that the Proposed Stipulated Decision, filed January 25, 2023, is hereby deemed stricken from the Court's record in this case. It is further

ORDRED that, on or before February 17, 2023, the parties shall file a revised Proposed Stipulated Decision reflecting the amended docket number.


Summaries of

Trott v. Comm'r of Internal Revenue

United States Tax Court
Jan 27, 2023
No. 25647-22S (U.S.T.C. Jan. 27, 2023)
Case details for

Trott v. Comm'r of Internal Revenue

Case Details

Full title:DEBRA ANN TROTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 27, 2023

Citations

No. 25647-22S (U.S.T.C. Jan. 27, 2023)