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A taxpayer seeking relief from joint liability is
seeking relief from amounts that have accrued with
regard to the liability for which relief is sought,
regardless of whether the ministerial act of assessment
on those amounts has occurred. Thus, for purposes of
section 7463(f)(1), it is appropriate to include
unassessed interest and penalties that have accrued on
amounts for which the taxpayer seeks relief when
determining whether the amount of relief sought exceeds
$50,000.
Id. at __ (slip op. at 6-8).
The record in this case shows that on the day petitioner
filed her petition, the amount of relief sought, including
interest and penalties, exceeded $50,000. Accordingly, we will
deny petitioner’s Motion to Change Case to a “Small Tax Case”.
The proceedings in this case will continue pursuant to the
Court’s regular case procedures.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: November 10, 2007