Opinion
27085-21S
03-11-2022
Patrick K. Windley & Julie I. Windley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order to Show Cause served November 18, 2021, the Court directed petitioners to show cause why the small tax case designation in this case should be not removed. On December 16, 2021, petitioners filed a response, asserting therein that the small tax case designation should not be removed as they have another Tax Court case that is being conducted under the small case procedures and the issues, documentation, and supporting materials in the two cases are almost identical. Petitioners' contentions, however, are unpersuasive. In this case, the amount in dispute for petitioners' 2018 tax year exceeds $50,000.00 and, accordingly, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, served November 18, 2021, is made absolute. It is further
ORDERED 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.