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less than $50,000, making this case eligible to proceed under the
small tax case procedures.6 Respondent argues that the amount of
the underlying tax liability in dispute is not relevant to
determining small tax case eligibility in a section 6330
collection case because eligibility is measured by the amount of
“unpaid tax” that the Commissioner has determined to collect, not
the amount of the underlying tax liability in dispute.
Section 7463(f) provides:
SEC. 7463(f). Additional Cases in Which
Proceedings May Be Conducted Under This Section.–-At
the option of the taxpayer concurred in by the Tax
Court or a division thereof before the hearing of the
case, proceedings may be conducted under this section
(in the same manner as a case described in subsection
(a)) in the case of--
(1) a petition to the Tax Court under section
6015(e) in which the amount of relief sought does
not exceed $50,000, and
(2) an appeal under section 6330(d)(1)(A) to
the Tax Court of a determination in which the
unpaid tax does not exceed $50,000.[7]
6 In their last filing with the Court petitioners state:
“Petitioner [sic] argues that this determination should be
conducted under ‘S case’ procedures as the amount in dispute is
not the fall [sic] amount of the determination ($61,397.54).
Petitioner [sic] does not dispute $20,310.00 of this
determination. The amount of dispute is $41,097.54, which is
below the $50,000 threshold.” We attribute to a math error the
$10 difference between the amount respondent determined and the
sum of the tax petitioners conceded plus the alleged amount in
dispute.
7 Sec. 6330(d) was amended by the Pension Protection Act of
2006, Pub. L. 109-280, sec. 855(a), 120 Stat. 1019, for
determinations made after the date which is 60 days after Aug.
17, 2006. The amendment eliminated subsec. (d)(1)(A). However,
(continued...)
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