Opinion
16175-23S
11-14-2023
ADAM C. WILLIAMS & ABIGAIL F. WILLIAMS Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On October 10, 2023, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to petitioners' 2020 tax year and electing that this case be conducted under the Court's small tax case procedures. The petition suggests that petitioners dispute all or almost all of the amount of the deficiency and penalty for their 2020 tax year.
On October 16, 2023, the Court issued an Order to Show Cause, directing petitioners to show cause in writing why the small tax case designation should not be removed as it appears the deficiency in dispute in this case exceeds $50,000 and thus that this case cannot be conducted under the small Tax Court procedures pursuant to Internal Revenue Code §7463. On November 8, 2023, petitioners filed a Response to the Court's Order to Show Cause, stating that they made a $5,000.00 payment toward their 2020 tax liability in order that the total balance owed would not exceed $50,000.00 and this case could be conducted as a small tax case. However, the focus in I.R.C. §7463 is not so much on the balance owed as on the amount of the "deficiency in dispute". Petitioners do not indicate whether they no longer dispute $5,000.00 of the total amount of the deficiency (including the penalty) set forth in the notice of deficiency for 2020.
Upon due consideration of the foregoing, it is
ORDERED that, on or before December 6, 2023, petitioners shall file a supplement to their above-referenced Response stating the amount of the deficiency (including the penalty) that they dispute in this case.
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