Opinion
4637-23S
01-17-2024
CATHLEEN T. VALDESERE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed November 27, 2023, it appearing that the amount in dispute for tax year 2020 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code §7463, 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.