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added.) The words “in which” in section 7463(f)(1) can logically
refer back only to “a petition”, not to “the Tax Court” or
“section 6015(e)”. While the petition date was the appropriate
date on which to calculate the amount of spousal relief sought
for purposes of section 7463(f)(1), the proper date to calculate
the amount of unpaid tax in a section 6330 collection case must
be analyzed separately under the specific, but different,
language of section 7463(f)(2).
Respondent alleges that the amount of unpaid tax on the date
of the notice of determination exceeds $50,000, and petitioners
do not dispute this. If the date of the notice of determination
is the date for determining the amount of unpaid tax for purposes
of section 7463(f)(2), then this case cannot proceed as a small
tax case. However, if a subsequent date, such as the date of
filing the petition, is the relevant date, we would have to
ascertain the unpaid tax on that later date. Occurrences after
issuance of the notice of determination, such as abatements,
payments, or credits, could decrease the amount of unpaid tax as
of any subsequent date. The amount of unpaid tax depends on the
amount of accrued interest as of a particular date. Therefore,
it is necessary to decide the date on which the amount of unpaid
tax should be calculated for purposes of applying the dollar
limit in section 7463(f)(2).
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Last modified: November 10, 2007