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Vergara v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 13502-22S (U.S.T.C. Mar. 10, 2023)

Opinion

13502-22S

03-10-2023

SANDY VERGARA, 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 November 14, 2022, it appearing that the amount in dispute for taxable year 2014 exceeds $50,000.00, and thus cannot proceed as a "small tax case" under I.R.C. §7463, and petitioner having filed no objection to the granting of respondent's motion, it is

ORDERED that respondent's Motion to Remove Small Tax Case Designation is granted, the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Vergara v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 13502-22S (U.S.T.C. Mar. 10, 2023)
Case details for

Vergara v. Comm'r of Internal Revenue

Case Details

Full title:SANDY VERGARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 13502-22S (U.S.T.C. Mar. 10, 2023)