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under section 7463 provide, or imply that we have, jurisdiction
under section 7436 to decide amounts of tax due.
A taxpayer may elect to have the small case procedures under
section 7463 apply to a case brought under section 7436 if the
"amount of employment taxes placed in dispute" is $10,000
($50,000 after July 22, 1998) or less. Sec. 7436(c)(1). Section
7436(c) does not expressly state that it provides any
jurisdiction. However, petitioner contends that section
7436(c)(1) would not require the Court to review the
Commissioner's calculation that less than $10,000 ($50,000 after
July 22, 1998) is in dispute unless we have jurisdiction to
decide the amount of a taxpayer's employment tax liability.
We disagree. We must know the amount placed in dispute to
decide whether a taxpayer may elect under section 7436(c) to have
the small case procedures of section 7463 apply. However, the
fact that we must consider the amount in dispute for that purpose
does not provide, or imply that we have, jurisdiction to decide
the amount of the taxpayer's employment tax liability for the
periods in issue.
6(...continued)
entered in any proceeding conducted under this
subsection shall not be reviewed in any other
court and shall not be treated as a precedent for
any other case not involving the same petitioner
and the same determinations.
(3) Certain rules to apply.--Rules similar to
the rules of the last sentence of subsection (a),
and subsections (c), (d), and (e), of section 7463
shall apply to proceedings conducted under this
subsection.
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