Final answer:
The small cases procedure allows a taxpayer to have a day in court without an attorney, but they cannot appeal if they lose.
Step-by-step explanation:
The small cases procedure is related to the law, specifically civil law. It allows a taxpayer to have a day in court without the expense of an attorney. However, if the taxpayer loses, they cannot appeal the decision. This procedure is often used for civil disputes involving small sums of money and may be decided by a judge alone instead of a jury.