Schwartz v. Comm'r
United States Tax Court
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.
Read the full summary
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…
1Opinion of the Court
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…
2Cases cited9 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Woodral v. CommissionerUnited States Tax Court · 1999
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Fernandez v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Petrane v. Comm'rUnited States Tax Court · 2007
- Leahy v. Comm'rUnited States Tax Court · 2007
- Douglas v. Comm'rUnited States Tax Court · 2014
- Gilda A. Petrane v. CommissionerUnited States Tax Court · 2007
- Graham v. Comm'rUnited States Tax Court · 2014
11 more not listed; retrieve them via the Exa API.