Rule 32 Jurisdiction

If you owe less than $1,000 in taxes (not counting penalties or interest), you can use the small claims process to appeal your case. This is a faster and simpler way to handle small tax disputes without going through the full court process.

Keep in mind that the small claims court can only decide whether your tax bill is correct. It cannot rule on whether a tax law itself is constitutional. If your case involves a challenge to the law itself, this court is not the place to raise that argument.