Opinion
8851-23
07-12-2023
MICHAEL R. WHEELER & REBECCA WHEELER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 6, 2023, petitioners filed a Motion to Add Small Tax Case Designation. Thereafter, on July 7, 2023, petitioners filed a First Supplement to Motion to Add Small Tax Case Designation.
Upon due consideration of the foregoing, and it appearing that the amount of the deficiency placed in dispute does not exceed $50,000 for the taxable year 2019, it is
ORDERED that petitioners' above-referenced Motion, as supplemented, is granted. It is further
ORDERED that the caption of this case shall be amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small tax case.