Theodore C. and Denise M. Schwartz - Page 2

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               Theodore C. and Denise M. Schwartz, pro sese.                          
               Michele E. Craythorn, for respondent.                                  


                                       OPINION                                        

               RUWE, Judge:  This case is before the Court for judicial               
          review of a Notice of Determination Concerning Collection                   
          Action(s) Under Section 6320 and/or 6330 (determination letter).            
          The petition was filed pursuant to section 6330(d).1  Petitioners           
          requested that this case be conducted under section 7463, which             
          provides for what are commonly referred to as “small tax case” or           
          “S case” procedures.  There was no objection to this request, and           
          the case was designated and tried as a small tax case under                 
          section 7463.                                                               
               Section 7463 generally allows disputes in small tax cases to           
          be decided in proceedings in which the normally applicable                  
          procedural and evidentiary rules are relaxed.  For example, Rule            
          174(b) provides:  “Trials of small tax cases will be conducted as           
          informally as possible consistent with orderly procedure, and any           
          evidence deemed by the Court to have probative value shall be               
          admissible.”  Tax Court decisions in small tax cases cannot be              
          appealed.  Sec. 7463(b).                                                    



               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      




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Last modified: May 25, 2011