- 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 Next
Last modified: November 10, 2007