Opinion
10731-21SL
09-24-2021
University Center East Operating, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed September 21, 2021, it appearing that the amount in dispute in this case 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 no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-described 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 directed to process this case to trial or other disposition as a regular tax case.
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