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For a case to qualify as a small tax case under section
7463, the amount involved may not exceed a specified dollar
amount. This amount is generally expressed as $50,000. However,
as later explained, the $50,000 limit is expressed in different
statutory language, depending on the type of tax in issue (e.g.,
income, estate, or gift) and the type of proceeding (e.g.,
deficiency cases, section 6015(e) spousal relief cases, or
section 6330 collection proceedings).
Section 7463 procedures are available in a section 6330
collection case where the taxpayer challenges the Commissioner’s
collection determination “in which the unpaid tax does not exceed
$50,000.” Sec. 7463(f)(2). In posttrial filings, the parties
agree that the following amounts of unpaid income tax are
involved in this section 6330 collection case:
Year Unpaid Balance of Tax1
1997 $2,052.96
1998 12,861.03
1999 27,040.65
2000 20,154.68
2001 37,315.70
2002 30,729.60
2003 23,566.81
Total 153,721.43
1These amounts include interest and penalties. Interest and
penalties are generally treated as tax, and any reference in the
Internal Revenue Code to “tax” (with exceptions not applicable to
this case) shall be deemed to include interest and penalties.
Secs. 6601(e)(1), 6665(a). These are the amounts stated in the
Final Notice, Notice of Intent to Levy and Notice of Your Right
to a Hearing, dated June 7, 2005. The determination letter
upholding the proposed levy to collect this unpaid tax was issued
on Jan. 3, 2006.
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Last modified: May 25, 2011