Opinion
5694-24SL
07-18-2024
GEORGE WILLIAMS & DESIREE LEE WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed June 5, 2024, it appearing that the unpaid tax exceeds $50,000.00 (see I.R.C. sec. 7463(f)(2), and thus that this case cannot proceed as a "small tax case" under I.R.C. section 7463, and petitioners having filed no objection to the granting of respondent's motion, it is
ORDERED that respondent's Motion to Remove Small Tax Case Designation is granted in 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.