U.S. Code, Title 26, Internal Revenue Code, Appendix

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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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.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Rule 172. Election of Small Tax Case Procedure," U.S. Code, Title 26, Internal Revenue Code, Appendix in U.S. Code, Title 26, Internal Revenue Code, Appendix (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed January 20, 2020, http://www.originalsources.com/Document.aspx?DocID=4SYZZ1KTEREZFIN.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Rule 172. Election of Small Tax Case Procedure." U.S. Code, Title 26, Internal Revenue Code, Appendix, in U.S. Code, Title 26, Internal Revenue Code, Appendix, Washington, D.C., Government Printing Office, 2002, Original Sources. 20 Jan. 2020. www.originalsources.com/Document.aspx?DocID=4SYZZ1KTEREZFIN.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Rule 172. Election of Small Tax Case Procedure' in U.S. Code, Title 26, Internal Revenue Code, Appendix. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Appendix, Government Printing Office, Washington, D.C.. Original Sources, retrieved 20 January 2020, from http://www.originalsources.com/Document.aspx?DocID=4SYZZ1KTEREZFIN.