Opinion
16175-23S
12-27-2023
ADAM C. WILLIAMS & ABIGAIL F. WILLIAMS Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On October 16, 2023, the Court issued an Order to Show Cause, directing petitioners to show cause why an Order should not be issued removing the small tax case designation in this case as it appeared the amount in dispute for petitioners' 2020 tax year exceeded $50,000.00 and thus that this case could not be conducted as a small tax case under Internal Revenue Code (I.R.C.) §7463.
On November 8, 2023, petitioners filed a Response to the Court's Order to Show Cause, stating that they had paid $5,000 to the Internal Revenue Service to reduce the balance owed for tax year 2020 in order to proceed under the Court's small tax case procedures. By Order served November 14, 2023, the Court explained that the focus of I.R.C. §7463 is on the amount of the "deficiency in dispute", rather than on the amount of the balance owed, and directed petitioners, on or before December 6, 2023, to file a supplement to their Response indicating whether the amount of the deficiency in dispute for their 2020 tax year was $50,000.00 or less. The Court has received no response from petitioners.
Upon due consideration of the foregoing, it is
ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED 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.