Michael Patrick and Debye Lee Leahy - Page 4

                                        - 4 -                                         
          less than $50,000, making this case eligible to proceed under the           
          small tax case procedures.6  Respondent argues that the amount of           
          the underlying tax liability in dispute is not relevant to                  
          determining small tax case eligibility in a section 6330                    
          collection case because eligibility is measured by the amount of            
          “unpaid tax” that the Commissioner has determined to collect, not           
          the amount of the underlying tax liability in dispute.                      
               Section 7463(f) provides:                                              
                    SEC. 7463(f).  Additional Cases in Which                          
               Proceedings May Be Conducted Under This Section.–-At                   
               the option of the taxpayer concurred in by the Tax                     
               Court or a division thereof before the hearing of the                  
               case, proceedings may be conducted under this section                  
               (in the same manner as a case described in subsection                  
               (a)) in the case of--                                                  
                         (1) a petition to the Tax Court under section                
                    6015(e) in which the amount of relief sought does                 
                    not exceed $50,000, and                                           
                         (2) an appeal under section 6330(d)(1)(A) to                 
                    the Tax Court of a determination in which the                     
                    unpaid tax does not exceed $50,000.[7]                            

               6 In their last filing with the Court petitioners state:               
          “Petitioner [sic] argues that this determination should be                  
          conducted under ‘S case’ procedures as the amount in dispute is             
          not the fall [sic] amount of the determination ($61,397.54).                
          Petitioner [sic] does not dispute $20,310.00 of this                        
          determination.  The amount of dispute is $41,097.54, which is               
          below the $50,000 threshold.”  We attribute to a math error the             
          $10 difference between the amount respondent determined and the             
          sum of the tax petitioners conceded plus the alleged amount in              
               7 Sec. 6330(d) was amended by the Pension Protection Act of            
          2006, Pub. L. 109-280, sec. 855(a), 120 Stat. 1019, for                     
          determinations made after the date which is 60 days after Aug.              
          17, 2006.  The amendment eliminated subsec. (d)(1)(A).  However,            

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

Last modified: November 10, 2007