- 14 -
statutory classification that neither proceeds along suspect
lines nor infringes fundamental constitutional rights must be
upheld against equal protection challenge if there is any
reasonably conceivable state of facts that could provide a
rational basis for the classification.” FCC v. Beach
Communications, Inc., 508 U.S. 307, 313 (1993). One reasonably
conceivable explanation for the classification embodied in the
net worth limitation is that Congress believed taxpayers with net
worths exceeding the limitation were less vulnerable to
unjustified interest charges because such taxpayers were better
able to make an advance payment of tax or to post a cash bond,
thereby limiting the accrual of interest during a dispute with
the Commissioner. Cf. Rev. Proc. 84-58, 1984-2 C.B. 501
(establishing procedures for making an advance payment or posting
a cash bond). We believe a rational basis exists for the net
worth limitations of section 6404(i); consequently, the provision
does not violate the Equal Protection Clause.
Because petitioner’s net worth, determined as required by
section 7430(c)(4)(D)(i)(I), does not meet the requirements of
section 7430(c)(4)(A)(ii), this Court does not have
jurisdiction.6
6 In light of this conclusion, we find it unnecessary to
address respondent’s alternative argument that, even if
petitioner’s net worth is to be determined as of the date of
filing the petition, such net worth must include all assets in
the estate, including assets already distributed. See Estate of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011