Opinion
6346-23S
08-21-2024
CHRISTOPHER V. WINN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Zachary S. Fried, Special Trial Judge
This I.R.C. section 6015(e) case is calendared for trial and hearing at the Court's September 16, 2024, Baltimore, Maryland, trial session. On June 10, 2024, respondent filed a Motion to Remove Small Tax Case Designation, advising that petitioner's position was not known. On August 8, 2024, the Court set respondent's Motion to Remove Small Tax Case Designation for hearing. On August 15, 2024, respondent filed an unopposed Motion for Continuance. On August 20, 2024, the Court held a conference call with the parties in which petitioner informed the Court that he has no objection to respondent's Motion to Remove Small Tax Case Designation.
Giving due regard to the representations contained in respondent's motions, and pursuant to the above-referenced conference call, it is
ORDERED that both of respondent's above-referenced motions are granted. It is further
ORDERED that further proceedings in this case are no longer subject to I.R.C. section 7463. It is further
ORDERED that the letter "S" is deleted from the docket number in the caption of this case, and the Clerk of the Court is directed to amend the Court's records accordingly. It is further
ORDERED that this case is stricken for trial and hearing from the Court's September 16, 2024, Baltimore, Maryland, trial session and is continued generally.