Opinion
19255-23S
12-22-2023
JOSHUA N. VIGO-FAS & MICHELLE GUEVARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 20, 2023, the Court issued an Order to Show Cause, directing the parties to show cause why the small tax case designation in this case should not be removed as it appeared that the amount in dispute for tax year 2021 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. §7463. Also on December 20, 2023, respondent filed a Motion to Remove Small Tax Case Designation, indicating that petitioner has no objection to the granting of that motion.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued December 20, 2023, is made absolute. It is further
ORDERED that respondent's above-referenced motion is granted in that 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.