Opinion
1565-24S
05-09-2024
ADAM S. WOOD & VASILIKI NESTOR-WOOD, 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 March 21, 2024, it appearing that the amount in dispute for one or more of the tax years at issue in this case exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463, and petitioners having filed no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion 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.