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(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.[4]
Section 7463(f)(2) is the provision that controls whether the
instant section 6330 collection case qualifies under the small
tax case procedures.
The difference between the expressions of the dollar limit
in subsections (a) and (f) of section 7463 presents the issue
that confronts us. Subsection (a) deals with deficiency cases
where a petition is filed on the basis of a notice of deficiency.
A deficiency notice and a petition can encompass a number of tax
years or periods. For example, a deficiency case might involve 3
taxable years where the amount of the tax deficiency in dispute
is $40,000 per year. Such a case would be eligible for small tax
case treatment because the amount of the deficiency placed in
dispute does not exceed “$50,000 for any one taxable year”. Sec.
7463(a)(1). However, a section 6330 collection case is not a
4 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. As a result, the amendment eliminated subsec.
(d)(1)(A). However, the reference to subsec. (d)(1)(A) in sec.
7463(f)(2) was not changed. The amendment does not affect this
case because the determination was made on Jan. 3, 2006.
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