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Section 7436(c)(3) provides that rules similar to those in
section 7463(a) (last sentence), (c), (d), and (e) apply to cases
under section 7436(c)(3). Each of those rules has a rational
purpose. The following chart briefly describes each provision
listed in section 7436(c)(3), and states how rules similar to
each of those provisions could apply to a case brought under
section 7436 even if we lack jurisdiction to decide amounts of
tax due.
Provisions Listed Possible Application Of The Rules
In Sec. 7463 Of That Section To Sec. 7436(c)
Sec. 7463(a) (last We must include similar
sentence). We must include information in an opinion
a brief summary of reasons deciding a case brought under
for our opinion to comply section 7436(c).
with secs. 7459(b) and 7460.
Sec. 7463(c). If a taxpayer We may not find that more workers
elects to have the small were employees or that the
case procedures apply, we taxpayer was eligible for more
may enter a decision only relief under section 530 of the
for amounts placed in Revenue Act of 1978 than would
dispute of $10,000 or less cause the amount in dispute to
per year ($50,000 after July exceed $10,000 ($50,000 after
22, 1998). July 22, 1998).
Sec. 7463(d). Before a Either party may ask that use of
decision is entered, any the small case procedures be
party may ask that small discontinued if the request is
case procedures not apply if made before a decision is entered
there are reasonable grounds and if there are reasonable
to believe that more than grounds to believe that more than
$10,000 is in dispute or was $10,000 ($50,000 after July 22,
overpaid ($50,000 after July 1998) is potentially in dispute.
22, 1998).
Sec. 7463(e). The amount of We must include proposed
deficiency in dispute additions to tax and penalties
includes additions to tax when calculating the amount in
and penalties. dispute under section 7436(c).
The rules provided in each of the sections listed in section
7436(c)(3) reasonably apply to section 7436 cases even if we lack
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Last modified: May 25, 2011