Opinion
13766-21SL
02-17-2022
Reginald L. Vallee & Lyn S. Vallee, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the March 21, 2022, San Francisco, California, remote Trial Session of the Court.
On February 11, 2022, respondent filed a Motion To Remove Small Tax Case Designation from the docket number. The amount in dispute exceeds $50,000 and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463. Petitioners' views on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that, on or before March 2, 2022, petitioners shall file an objection, if any, to respondent's Motion To Remove Small Tax Case Designation. Failure to comply with this Order may result in the granting of respondent's motion.