Opinion
20815-21S
08-23-2022
YAHAO WU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the September 26, 2022, Atlanta, Georgia, trial session of the Court. On June 9, 2021, petitioner filed a Petition with the Court and elected to have this deficiency case conducted under the small tax case procedures. The small tax case procedures are only applicable to deficiency cases in which the amount in dispute for each taxable year is $50,000 or less. See Code section 7463(a)(1); Rules 170 and 171, Tax Court Rules of Practice and Procedure. Upon review of the record in this case, it appears that the amount in dispute for one or more taxable years exceeds $50,000.00, and thus this case can not proceed as a "small tax case" under Internal Revenue Code section 7463. On August 19, 2022, the parties filed a Proposed Stipulated Decision (index #12). This document has an "S" in the docket number and so is incorrect and the Court will strike it from the record.
Upon due consideration, and for cause it is hereby
ORDERED that this case is stricken from the Court's above-referenced trial session and restored to the general docket. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case. It is further
ORDERED that on or before September 7, 2022, the parties will submit a corrected Proposed Stipulated Decision bearing the correct amended docket number. It is further
ORDERED that the parties' Proposed Stipulated Decision document, filed August 19, 2022, at Index #12 is stricken from the Court's record in this case.