Opinion
5166-21SL
11-04-2021
Christiano R. Viotti Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed November 3, 2021, it appearing that the total unpaid tax for the case at issue as of the date of the notice of determination exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. § 7463(f)(2), and respondent's statement therein that petitioner does not object 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" therefrom and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.