Rule 20 Reclassification of a Small Tax Claims Case After a Defendant's Election

When a taxpayer asks to have their case handled as a Small Tax Claim, and no one objects or the objection is denied, the case gets moved into the Small Tax Claims process. This is not just a label change. The court officially reclassifies the case and gives it a new case number.

This matters because Small Tax Claims cases follow different, simpler rules than regular tax court cases. Once the case is reclassified, those simpler rules take over.