Opinion
12149-24S
09-16-2024
CARLOS E. CHAIT & VIOLETTA V. CHAIT, 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 September 13, 2024, it appearing that the amount in dispute for taxable years 2021 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 no objection to the granting of respondent's Motion, it is
ORDERED that respondent's above-referenced Motion to Remove Small Tax Case Designation is granted in 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.