128 T.C. No. 2
UNITED STATES TAX COURT
THEODORE C. AND DENISE M. SCHWARTZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2914-06L. Filed February 14, 2007.
Pursuant to sec. 6330(d), I.R.C., Ps filed a
petition challenging R’s determination to proceed with
collection. Ps elected to have this case conducted
under the small tax case procedures authorized by sec.
7463, I.R.C. The unpaid income tax involved is for the
1997-2003 years. The unpaid tax for any single year
does not exceed $50,000, but the total tax for all
years exceeds $150,000.
Held: Sec. 7463(f)(2), I.R.C., provides that a
sec. 6330, I.R.C., collection case petitioned to this
Court is eligible to be conducted under the small tax
case procedures “in the case of * * * a determination
in which the unpaid tax does not exceed $50,000.” The
total unpaid tax in this case with respect to which R
determined to take collection action exceeds $50,000,
and, therefore, the case is not eligible to be
conducted under the small tax case procedures provided
in sec. 7463, I.R.C.
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