Opinion
4279-22S
06-29-2022
ORDER
Kathleen Kerrigan, Chief Judge.
On April 29, 2022, respondent filed a Motion to Remove Small Tax Case Designation on the ground that the amount in controversy in this case exceeds $50,000.00 and thus this case cannot proceed as a small Tax Court case under Internal Revenue Code section 7463. Upon due consideration, it is
ORDERED that, on or before July 21, 2022, petitioner shall file an Objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of respondent's motion.