- 11 - case-by-case basis by reference to the petition. Therefore, we hold that the date of filing a petition under section 6015(e) is the date on which the amount of relief sought should be calculated for purposes of deciding whether a section 6015(e) stand-alone case may proceed under the small tax case procedures of section 7463(f)(1).8 Petitioner seeks relief from the entire unpaid joint liability for tax, interest, and penalties for the years 1996 through 2000 and 2002. In her petition, petitioner claims that “All of the tax liability is attributed to the petitioner [sic] spouse’s business.” Respondent alleges in his motion that the amount of relief petitioner is seeking totaled $61,842.23 on the date the petition was filed. Petitioner does not dispute respondent’s figures, and we accept them for purposes of this Opinion. The total amount of relief sought on the date of filing the petition exceeds the $50,000 limit provided in section 7463(f)(1). We will therefore grant respondent’s motion to 8 We express no opinion on whether a taxpayer, in an amended petition, might reduce his or her claim for relief and thereby qualify to proceed under the small tax case procedures of sec. 7463(f)(1). See Kallich v. Commissioner, 89 T.C. 676 (1987). We also express no opinion on the effect of an amended petition in which the amount of relief sought is increased above $50,000.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007