- 49 -
meaning in this case; indeed, such interpretation makes little
sense in the context of section 6330(c)(2)(B). Accordingly, we
cannot resolve this case on the basis of the meaning of the term
“underlying tax liability” as used in section 6330(d)(1)(B)
(which, in any event, the majority does not mention).15
2. Legislative History of Section 6330(c)(2)(B)
Section 6330 was added to the Internal Revenue Code by the
Internal Revenue Service Restructuring and Reform Act of 1998
(the Act), Pub. L. 105-206, sec. 3401(b), 112 Stat. 747. H.R.
2676, 105th Cong., 2d Sess. (1998) (H.R. 2676), is the bill that,
when enacted, became the Act. As passed by the House of
Representatives, H.R. 2676 did not contain any version of section
6330. Section 6330 was added by a Senate amendment to H.R. 2676
(the Senate amendment). See H.R. 2676, sec. 3401(b), 105th
14(...continued)
pursuant to the tax laws”. As that statement was not necessary
to resolve the case (the case did not involve self-assessed
amounts), it is dicta that does not control this case.
15 The term “underlying tax liability” also appears in sec.
6311, which deals with the payment of taxes by commercially
acceptable means. In relevant part, sec. 6311(d)(3)(A) provides
that “a payment of internal revenue taxes * * * by use of a
credit card shall not be subject to section 161 of the Truth in
Lending Act * * * if the error alleged by the person is an error
relating to the underlying tax liability”. Sec. 6311(d)(3)(B)
provides a similar rule with respect to payments made by debit
cards. Those provisions were added to the Internal Revenue Code
by the Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1205(a),
111 Stat. 995. It is by no means apparent that Congress intended
the same meaning to apply for purposes of sec. 6311(d)(3) and
sec. 6330(c)(2)(B).
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