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the instant section 6330 collection case qualifies for the small
tax case procedures. Therefore, we look to the amount of “unpaid
tax” that respondent has determined to collect, not the amount of
the underlying tax liability in dispute, to decide whether this
case may proceed under the small tax case procedures of section
7463(f)(2). Schwartz v. Commissioner, supra.9
It is true that, in certain limited circumstances, a
taxpayer can dispute all or a portion of the “underlying tax
liability” in a section 6330 collection case. See Goza v.
Commissioner, 114 T.C. 176, 180-182 (2000). However, the fact
that petitioners are disputing less than $50,000 of the
underlying tax liability has no relevance to the application of
the dollar limit in section 7463(f)(2). Section 7463(f)(2)
applies to the case of “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.” (Emphasis added.) We hold that for a case to
qualify for the small tax case procedures under section
7463(f)(2), the total amount of unpaid tax that the Commissioner
has determined to collect cannot exceed $50,000. The amount of
the underlying tax liability in dispute is irrelevant.
Respondent cites Schwartz for the proposition that the
amount of “unpaid tax” (including interest and penalties) should
9 In Schwartz, the taxpayers were not disputing the amount
of their underlying tax liability. Schwartz v. Commissioner,
supra at 10 n.6.
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