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T. Keith Fogg, Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case for Lack of Jurisdiction, 20 J. Tax Prac. & Proc., Oct./Nov. 2018, at 35.

Abstract: Fifty years ago the Tax Court adopted a small tax case procedure in 1968. A year later Congress formalized the procedure passing Code Sec. 7463.1 For most types of cases the Tax Court offers a choice between having your case heard via the "regular" procedure or the small tax case procedure. The regular procedure generally follows normal court formalities and allows the parties to appeal an adverse outcome to the appropriate US Court of Appeal. The small tax case procedure offers less formality and finality of outcome. In comparing the procedures, the discussion will presume that the default is to the regular procedure. This article will first discuss 15 things to think about in deciding whether to choose the small tax case instead of the regular procedure. By evaluating the factors differentiating the two types of Tax Court cases, a qualifying taxpayer with a ticket to Tax Court can choose the appropriate "forum" for their case within the Tax Court.