Michael Patrick and Debye Lee Leahy - Page 2

                                        - 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,                      

               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.           

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next 

Last modified: November 10, 2007