### Question
Can you define what small tax case means?


### Answer
**Small tax case** is defined as the following in *26 U.S.C. § 171*:

> a case in which:


(a) Neither the amount of the deficiency, nor the amount of any claimed overpayment, placed in dispute (including any additions to tax, additional amounts, and penalties) exceeds—


(1) $10,000 for any one taxable year in the case of income taxes,


(2) $10,000 in the case of estate taxes,


(3) $10,000 for any one calendar year in the case of gift taxes, or


(4) $10,000 for any one taxable period or, if there is no taxable period, for any taxable event in the case of excise taxes under Code Chapter 41, 42, 43, or 44 (taxes on certain organizations and persons dealing with them) or under Code Chapter 45 (windfall profit tax)

#### Citation:
  - *26 U.S.C. § 171*
  - Heading: **TITLE XVII.-SMALL TAX CASES**

