Opinion
26221-22S
05-16-2023
GIOVANNA BARRECA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Remove Small Tax Case Designation, filed February 8, 2023. Petitioner opposes the Motion.
For a small tax case election to be valid, the amount of the deficiency placed in dispute may not exceed $50,000 for any one taxable year. I.R.C. § 7463(a), (e); Rules 170 and 171, Tax Court Rules of Practice and Procedure. In this case, the amount of the deficiency placed in dispute for the taxable year 2020 exceeds $50,000. Consequently, this case is ineligible for the small tax case procedures.
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted. It is further
ORDERED the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.