Title XVII sets forth the procedures to be applied in small tax cases, which can now include proceedings under section
(c) of this title. Section
(c) of this title was added by section 1454(a) of the Taxpayer Relief Act of 1997, Pub. L. 105–34
, 111 Stat. 1055
, and provides for the applicability of the small tax case procedures in certain actions for redetermination of employment status, effective on Aug. 5, 1997. Additionally, the maximum amount in dispute in a case eligible for the small tax case procedures was increased from $10,000 to $50,000 by section 3103(a) and (b)(1) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206
, 112 Stat. 731
7463 of this title), effective with respect to proceedings commenced after July 22, 1998.
The amendment to Rule
relating to the amount in dispute ($50,000 or less) is effective with respect to proceedings commenced after July 22, 1998; and the amendment relating to section
(c) of this title is effective with respect to proceedings commenced on or after Aug. 5, 1997.