Michael Patrick and Debye Lee Leahy - Page 2
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Held: For a case to qualify for the small tax
case procedures under sec. 7463(f)(2), I.R.C., the
total amount of “unpaid tax” (which includes interest
and penalties), calculated as of the date of the notice
of determination, cannot exceed $50,000. The amount of
the underlying tax liability in dispute is irrelevant.
Therefore, this case is not eligible to be conducted
under the small tax case procedures of sec. 7463,
Michael Patrick and Debye Lee Leahy, pro sese.
John R. Bampfield, for respondent.
RUWE, Judge: Pursuant to section 6330(d), petitioners filed
a petition for review of respondent’s Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(notice of determination).1 Petitioners request that this case
be conducted under section 7463(f)(2), which provides for what
are commonly referred to as “small tax case” or “S case”
procedures where a taxpayer is challenging a collection
determination in which the unpaid tax does not exceed $50,000.2
In this Opinion we decide whether this case is eligible to
proceed as a small tax case.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
2 Sec. 7463 and Rule 174(b) generally allow disputes in
small tax cases to be decided in proceedings in which the
normally applicable procedures and evidentiary rules are relaxed.
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Last modified: November 10, 2007