Internal Revenue Code:Rule 172. Election of Small Tax Case Procedure

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XVII. - SMALL TAX CASES
     

Statute

    Rule 172. Election of Small Tax Case Procedure
 
      With respect to classification of a case as a small tax case
    under Code Section 7463, the following shall apply:
        (a) A petitioner who wishes to have the proceeding in the case
      conducted under Code Section 7463 may so request at the time the
      petition is filed.  See Rule 175.
        (b) A petitioner may, at any time after the petition is filed
      and before trial, request that the proceedings be conducted under
      Code Section 7463.
        (c) If such request is made in accordance with the provisions
      of this Rule 172, 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 shall be
      removed and that the proceedings shall 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 petitioner's
      option and the Court shall be deemed to have concurred therein,
      in accordance with Code Section 7463, at the commencement of the
      trial.