- 2 - 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, I.R.C. Michael Patrick and Debye Lee Leahy, pro sese. John R. Bampfield, for respondent. OPINION 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007