Opinion
23450-22
01-10-2023
NAGESH K. VODRAHALLI & INGRID J. VODRAHALLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 17, 2022, petitioners filed in the above-docketed matter a document in the nature of a Motion To Add Small Tax Case Designation, albeit designated for electronic filing purposes as a First Amendment to Petition. Accordingly, the premises considered, it is
ORDERED that petitioners' document filed December 17, 2022, at Docket Entry #8, shall be recharacterized as a Motion To Add Small Tax Case Designation. It is further
ORDERED that petitioners' just-referenced motion is granted in that the docket number of this case is amended by adding the letter "S" thereto, which shall now read "Docket No. 23450-22S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case".