Leahy v. Comm'r
United States Tax Court
Ps filed a petition pursuant to sec. 6330(d), I.R.C., challenging R's determination concerning collection of Ps' unpaid income tax for the years 19962000. Ps requested that their case be conducted under the small tax case procedures authorized by sec. 7463(f)(2), I.R.C., in the case of "an appeal under section 6330(d)(1)(A) to the Tax Court of a determination in which the unpaid tax does not exceed $ 50,000." On the date respondent issued the notice of determination, the…
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Ps filed a petition pursuant to sec. 6330(d), I.R.C., challenging R's determination concerning collection of Ps' unpaid income tax for the years 19962000. Ps requested that their case be conducted under the small tax case procedures authorized by sec. 7463(f)(2), I.R.C., in the case of "an appeal under section 6330(d)(1)(A) to the Tax Court of a determination in which the unpaid tax does not exceed $ 50,000." On the date respondent issued the notice of determination, the total amount of unpaid tax exceeded $ 50,000. Nevertheless, Ps contend that because they dispute less than $ 50,000 of the…
1Opinion of the Court
OPINION
Ruwe, Judge:
Pursuant to section 6330(d), petitioners filed a petition for review of respondent’s Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 Petitioners request that this case be conducted under section 7463(f)(2), which provides for what are commonly referred to as “small tax case” or “S case” procedures where a taxpayer is challenging a collection determination in which the unpaid tax does not exceed $50,000.2 In this Opinion we decide whether this case is eligible to proceed as a small tax case.
On February 14,…
2Cases cited10 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. Campos-SerranoSupreme Court of the United States · 1971
- Stewart v. Comm'rUnited States Tax Court · 2006
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kollar v. Comm'rUnited States Tax Court · 2008
- Gurule v. Comm'rUnited States Tax Court · 2015
- Kollar v. Comm'rUnited States Tax Court · 2008
- Leahy v. Comm'rUnited States Tax Court · 2007
- Mary Ann Kollar v. CommissionerUnited States Tax Court · 2008
1 more not listed; retrieve them via the Exa API.