Opinion
22435-21S
03-14-2022
Olga Villegas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 19, 2021, respondent filed a Motion to Remove Small Tax Case Designation, asserting therein that as the amount in dispute with respect to petitioner's 2017 tax year exceeds $50,000.00, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463. On March 4, 2022, petitioner filed a Letter Dated February 22, 2022, in which petitioner acknowledges that the amount in dispute in this case exceeds $50,000.00.
In view of the foregoing, 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.