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C. Extrinsic Interpretive Aids
1. Use of the Term Elsewhere in the Section
Besides appearing in section 6330(c)(2)(B), the term
“underlying tax liability” appears in section 6330(d)(1).13
Section 6330(d)(1) provides:
SEC. 6330(d)(1). Judicial Review of Determination.
–- The person [the subject of a section 6330
determination] may, within 30 days of a determination
under this section, appeal such determination --
(A) to the Tax Court (and the Tax Court shall
have jurisdiction with respect to such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to a
district court of the United States.
We have interpreted section 6330(d)(1) to mean that we have
jurisdiction in section 6330 cases involving the types of taxes,
e.g., income, estate, and gift taxes, that we normally may
consider, regardless of whether the section 6330 case in front of
us involves a deficiency in such taxes. See Landry v.
Commissioner, 116 T.C. 60, 62 (2001). Under that interpretation,
the term “underlying tax liability” means “the type of tax at
issue”.14 Neither petitioner nor respondent argues for that
13 As pertinent to this proceeding, both provisions
originated with the addition of sec. 6330 to the Internal Revenue
Code by the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401(b), 112 Stat. 747.
14 In Katz v. Commissioner, 115 T.C. 329, 339 (2000), we
interpreted the term “underlying tax liability” in sec.
6330(d)(1)(B) as including “any amounts owed by a taxpayer
(continued...)
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