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awkwardness, confusion, and ambiguity. See Strunk & White, The
Elements of Style 28-31 (4th ed. 2000); see also Richmond, Legal
Writing: Form and Function 145-147 (2002). The clause “in which
the unpaid tax does not exceed $50,000” acts as a modifier to a
noun, and the noun “determination” immediately precedes “in which
the unpaid tax does not exceed $50,000”.
We conclude that the $50,000 limit refers to the total
unpaid tax as of the date of the determination. Accordingly, we
hold that for purposes of deciding whether a section 6330
collection case may proceed under the small tax case procedures
provided for in section 7463(f)(2), the date the Commissioner
issues the notice of determination is the date on which the
amount of unpaid tax should be calculated.11
The total unpaid tax on the date respondent issued the
notice of determination exceeds the $50,000 limit provided in
section 7463(f)(2). We will therefore deny petitioners’ request
to have this case proceed under the small tax case procedures.
To reflect the foregoing,
An appropriate order will
be issued.
11 The total amount of unpaid tax is often omitted from
notices of determination issued pursuant to sec. 6330. The
Commissioner could assist taxpayers and the Court if he were to
calculate the total unpaid tax as of the date of the sec. 6330
notice of determination and include it in the notice.
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Last modified: November 10, 2007