Miro Vejchoda, Docket No. 13711-13S, filed 4/17/15, agreed with IRS’s motion to chop his “S”, that is, not to have his case proceed pursuant to Section 7463, the small case (or, as I prefer, the small-claimer) treatment, which status is denoted by the letter “S” added to the docket number after the year of filing.

Miro would then be sent up to the big time, a much tougher circuit.

Even though it’s a joint motion to deprive Miro of his “S”, the Judge With A Heart, STJ Armen, isn’t so quick to un-“S” Miro.

“ORDERED that the parties’ Joint Motion To Remove Small Tax Case Designation, also filed April 15, 2015, is denied without prejudice. Contrary to the parties’ apparent impression, the jurisdictional limit for small tax cases is defined on a per-year basis and not on an aggregate (per-notice) basis. See I.R.C. sec. 7463(a)(1).” Order, at p. 1.

I can understand pro se Miro not understanding the anfractuousities of Section 7463, but it’s interesting that IRS counsel was apparently unaware of the year-by-year provisions thereof.

Now as STJ Armen grants the “also-filed” joint motion for a continuance (that’s an adjournment for us State Court practitioners), maybe Miro and IRS were going to settle anyway. And if they do, it’s irrelevant if large or small.

But if not, having your “S” may matter a lot, tactically. And for pro ses like Miro, it’s easy to be mousetrapped into a bad tactical position.

Takeaway- Be careful not to give away your “S”. Unless it would be helpful.