Small Tax Case

Small Tax Case means:
a case in which the tax deficiency and the penalties in dispute or the claimed overpayments are $10,000 or less. The Tax Court has special procedures for the handling of cases in which the taxpayer chooses to file as a small tax case. Taxpayers may represent themselves before the Tax Court. Decisions have no precedential value, are final, and cannot be appealed by either the taxpayer or the U.S. government. The filing fee is $60. Former IRC (check if this IRC provision is current here) §7463.