Opinion
6794-24S
07-18-2024
JOHN N. TROTT, Petitioner 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 June 6, 2024, it appearing that the amount in dispute for tax year 2021 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463, and petitioner having filed no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.