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Congress intended to allow events occurring after the return due
date to produce different results depending on whether or not a
return was filed.
In defining the meaning of "underpayment" for purposes of
this case, the majority holds that "the 'amount of tax imposed by
this title' refers to the tax that 'is hereby imposed on the
transfer of the taxable estate of every decedent who is a citizen
or resident of the United States.' Sec. 2001(a)." See majority
op. p. 4. But this can only be true if one looks at the tax
required to be shown on the tax return on its due date. Section
6664(a) defines "underpayment" generally to mean "the amount by
which any tax imposed by this title" exceeds the amount shown as
the tax by the taxpayer on his return. The isolated phrase "tax
imposed by this title" is much more inclusive than the majority
holds. For example, in the very next section of the Code,
section 6665(a)(2) provides:
any reference in this title to "tax" imposed by this
title shall be deemed also to refer to the additions to
the tax, additional amounts, and penalties provided by
this chapter. [Emphasis added.]
Likewise, section 6601(e)(1) provides:
(1) Interest treated as tax.-- * * * Any
reference in this title (except subchapter B of chapter
63, relating to deficiency procedures) to any tax
imposed by this title shall be deemed also to refer to
interest imposed by this section on such tax.
[Emphasis added.]
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