Which Case Procedure Should I Choose?
For specific case types, the amount of the tax in dispute will affect whether or not you qualify for small tax case procedures.
Eligible for small tax case procedure
| Case Type | Type of Notice/Complaint | Amount |
| CDP (Lien/Levy) | Notice of Determination Concerning Collection Action/CDP (Lien/Levy) | Total amount of unpaid tax is $50,000 or less for all years combined |
| Deficiency | Notice of Deficiency | Deficiency in dispute (including any additions to tax and penalties) is $50,000 or less for any one year |
| Innocent Spouse | Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015/Innocent Spouse | Amount of spousal relief sought is $50,000 or less for all years at issue |
| Interest Abatement | Notice of Final Determination for Full or Partial Disallowance of Interest Abatement Claim/Interest Abatement - Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement | Amount of the abatement sought is $50,000 or less |
| Other | Other | |
| Worker Classification | Notice of Determination of Worker Classification/Worker Classification | Amount in dispute is $50,000 or less for any calendar quarter |
Not eligible for small tax case procedure
| Case Type | Type of Notice/Complaint | Amount |
| CDP (Lien/Levy) | Notice of Determination Concerning Collection Action/CDP (Lien/Levy) | Total amount of unpaid tax is greater than $50,000 for all years combined |
| Deficiency | Notice of Deficiency | Deficiency in dispute (including any additions to tax and penalties) is greater than $50,000 for any one year |
| Innocent Spouse | Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015/Innocent Spouse | Amount of spousal relief sought is greater than $50,000 for all years at issue |
| Interest Abatement | Notice of Final Determination for Full or Partial Disallowance of Interest Abatement Claim/Interest Abatement - Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement | Amount of the abatement sought is greater than $50,000 |
| Worker Classification | Notice of Determination of Worker Classification/Worker Classification | Amount in dispute is greater than $50,000 for any calendar quarter |
| Declaratory Judgment (Exempt Organization) | Adverse Determination Concerning a Tax Exempt Status | |
| Declaratory Judgment (Retirement Plan) | Revocation Letter Concerning a Retirement Plan | |
| Disclosure | Notice - We Are Going To Make Your Determination Letter Available for Public Inspection | |
| Disclosure | Notice of Intention to Disclose/Disclosure | |
| Partnership (BBA Section 1101) | Partnership Action Under BBA Section 1101 | |
| Partnership (Section 6226) | Readjustment of Partnership Items Code Section 6226 | |
| Partnership (Section 6228) | Adjustment of Partnership Items Code Section 6228 | |
| Passport | Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State/Passport | |
| Whistleblower | Notice of Determination Under Section 7623 Concerning Whistleblower Action/Whistleblower | |
If you file as a small tax case procedure, you'll have:
Small tax case trials are held in 15 more locations than regular cases.
Small case pre-trial and trial procedures are less formal than regular cases.
Judges can consider any evidence that's relevant.
If you lose your case or lose some issues in your case, you can't appeal the decision.
Do I have to choose small tax case procedure if I qualify?
No. You may choose to have your case conducted under regular tax case procedures.
If I don't choose small tax case procedure now, may I choose it later?
Yes. If your case qualifies, you may request to change it to a small tax case procedure anytime before trial. After your trial begins, you may not be able to change the case procedure.
If I choose small tax case procedure now, may I change it to regular tax case procedure later?
Yes. You may request a case procedure change before the trial of your case begins. The Tax Court has 15 more trial locations for small cases than for regular cases so a new trial location may need to be selected if your case changes from small to regular.
