Rule 171. Small Tax Case Defined

The term "small tax case" means a case in which:

(a) Neither the amount of the deficiency, nor the amount of any claimed overpayment, placed in dispute (including any additions to tax, additional amounts, and penalties) exceeds

(1) $50,000 for any one taxable year in the case of income taxes,

(2) $50,000 in the case of estate taxes,

(3) $50,000 for any one calendar year in the case of gift taxes, or

(4) $50,000 for any one taxable period or, if there is no taxable period, for any taxable event in the case of excise taxes under Code Chapter 41, 42, 43, or 44 (taxes on certain organizations and persons dealing with them) or under Code Chapter 45 (windfall profit tax);

(b) The petitioner has made a request in accordance with Rule 172 to have the proceedings conducted under Code Section 7463; and

(c) The Court has not issued an order in accordance with Rule 172(c) or Rule 173, discontinuing the proceedings in the case under Code Section 7463.

Effective Date of Amendment

Amendments effective with respect to proceedings commenced after July 22, 1998.