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HALPERN, J., dissenting:
I. Introduction
I cannot agree with the majority that the term “underlying
tax liability”, as used in section 6330(c)(2)(B), is to be
interpreted “as a reference to the amounts that the Commissioner
assessed for a particular tax period.” Majority op. p. 11. What
I believe to be a mistaken interpretation of the term leads the
majority to a “plain language” reading of section 6330(c)(2)(B)
that would allow a taxpayer, at a section 6330 hearing, to
challenge the Government’s right to collect from her the portion
of any tax that she had reported but failed to pay.
The meaning of the term “underlying tax liability” in
section 6330(c)(2)(B) is ambiguous. Because it is ambiguous, we
are entitled to examine extrinsic evidence to discern its
meaning. The legislative history of section 6330(c)(2)(B) leads
me to agree with respondent that, as used in that section, the
term “underlying tax liability” refers to liabilities asserted by
the Commissioner that differ in amount from liabilities self-
assessed by the taxpayer.1 I conclude, therefore, that, at a
section 6330 hearing, a taxpayer may not challenge the
Government’s right to collect from her any reported but unpaid
tax. For the reasons stated, I dissent.
1 The term “self-assessed” is somewhat of a misnomer in
that tax reported on a return is actually assessed by the
Commissioner. See sec. 6201(a)(1). I use the term in the
colloquial sense.
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