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Sec. 7481. Our decision A decision under section 7436
becomes final 90 days after becomes final under the same
it is entered; when the circumstances.
time to file a petition for
certiorari expires if our
decision has been affirmed
or the appeal dismissed and
no petition for certiorari
has been filed; a petition
for certiorari is denied;
or 30 days after the
Supreme Court mandates that
our decision be affirmed or
the appeal dismissed.
The principles of each of the deficiency procedure sections
listed in section 7436(d) reasonably apply to section 7436 cases
even if we lack jurisdiction over amounts in dispute in section
7436 cases. Thus, section 7436(d) does not create, or imply that
we have, jurisdiction to decide the amounts of employment tax due
in a case arising under section 7436.
3. Application of Small Case Procedures to Cases Arising
Under Section 7436
We will next consider whether references in section
7436(c)6 to "amounts in dispute" and the small case procedures
6Sec. 7436(c) provides:
(c) Small case procedures
(1) In general.--At the option of the
petitioner, concurred in by the Tax Court or a
division thereof before the hearing of the case,
proceedings under this section may
(notwithstanding the provisions of section 7453)
be conducted subject to the rules of evidence,
practice, and procedure applicable under section
7463 if the amount of employment taxes placed in
dispute is $10,000 or less for each calendar
quarter involved.
(2) Finality of decisions.--A decision
(continued...)
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Last modified: May 25, 2011