Opinion
22309-21S
06-15-2022
JAMES VARSHAY & EMILY VARSHAY, Petitioners 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 April 21, 2022, it appearing that the amount in dispute for tax year 2018 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, and petitioners 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 directed to process this case to trial or other disposition as a regular tax case.