TITLE 26 USC Appendix XVII - - SMALL TAX CASES

26 USC Appendix Rule 170 - General

The Rules of this Title XVII, referred to herein as the Small Tax Case Rules, set forth the special provisions which are to be applied to small tax cases. The term small tax case means a case in which the amount in dispute is $50,000 or less (within the meaning of the Internal Revenue Code) and the Court has concurred in the petitioners election. See Code secs. 7436 (c) and 7463. Except as otherwise provided in these Small Tax Case Rules, the other Rules of practice of the Court are applicable to such cases.

26 USC Appendix Rule 171 - Election of Small Tax Case Procedure

With respect to classification of a case as a small tax case, the following shall apply:

(a) A petitioner who wishes to have the proceedings in the case conducted as a small tax case may so request at the time the petition is filed. See Rule 173.

(b) A petitioner may, at any time after the petition is filed and before trial, request that the proceedings be conducted as a small tax case.

(c) If such request is made in accordance with the provisions of this Rule 171, then the case will be docketed as a small tax case. The Court, on its own motion or on the motion of a party to the case, may, at any time before the trial commences, issue an order directing that the small tax case designation be removed and that the proceedings not be conducted under the Small Tax Case Rules. If no such order is issued, then the petitioner will be considered to have exercised the petitioners option and the Court shall be deemed to have concurred therein, at the commencement of the trial.

26 USC Appendix Rule 172 - Representation

A petitioner in a small tax case may appear without representation or may be represented by any person admitted to practice before the Court. As to representation, see Rule 24.

26 USC Appendix Rule 173 - Pleadings

(a) Petition:

(1) Form and Content:
The petition in a small tax case shall be substantially in accordance with Form 2 shown in Appendix I.

(2) Filing Fee:
The fee for filing a petition shall be $60, payable at the time of filing. The payment of any fee under this paragraph may be waived if the petitioner establishes to the satisfaction of the Court by an affidavit containing specific financial information the inability to make such payment.

(b) Answer:
No answer is required to be filed in a small tax case, except where there is an issue on which the Commissioner bears the burden of proof or where the Court otherwise directs. Where an answer is filed, the provisions of Rule 36 shall apply. In a case where no answer is filed, the allegations of error and facts relating thereto set forth in the petition shall be deemed denied.

(c) Reply:
A reply to the answer shall not be filed unless the Court otherwise directs. Any reply shall conform to the requirements of Rule 37 (b). In the absence of a requirement of a reply, the provisions of the second sentence of Rule 37 (c) shall not apply and the affirmative allegations of the answer shall be deemed denied.

26 USC Appendix Rule 174 - Trial

(a) Place of Trial:
At the time of filing the petition, the petitioner may, in accordance with Form 5 in Appendix I or by other separate writing, designate the place where the petitioner would prefer the trial to be held. If the petitioner has not filed such a designation, then the Commissioner shall, within 30 days after the date of service of the petition, file a designation showing the place of trial preferred by the Commissioner. The Court will make every effort to conduct the trial at the location most convenient to that designated where suitable facilities are available.

(b) Conduct of Trial and Evidence:
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.

26 USC Appendix Rule 175 - Number of Copies of Papers

Only an original and two copies of any paper need be filed in a small tax case. An additional copy shall be filed for each additional docketed case which has been, or is requested to be, consolidated.