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Congress obviously recognized that section 7463(a) failed to
encompass section 6330 collection cases when it enacted section
7463(f) to clarify that a section 6330 collection case can be
litigated as a small tax case.7 However, in section 7463(f),
Congress provided an articulation of the $50,000 limit for
section 6330 collection cases that was different from that
expressed in section 7463(a) for deficiency cases. Section
7463(f) provides for the availability of the small tax case
procedures in a section 6330 collection case challenging “a
determination in which the unpaid tax does not exceed $50,000.”
The “determination” being appealed to the Tax Court referenced in
section 7463(f) is the same determination referenced in section
6330(c) and (d). In the instant case, the determination is that
6(...continued)
liability” can be placed in issue in a sec. 6330 collection case.
See sec. 6330(c)(2)(B). However, the underlying liability is not
a deficiency, and a sec. 6330 collection case is not a case for
the redetermination of a deficiency within the meaning of sec.
7463(a). This is why Congress added sec. 7463(f). Petitioners
have not attempted to contest the underlying liability in this
case.
7 In enacting sec. 7463(f), Congress also recognized the
distinction between deficiency cases within the purview of sec.
7463(a) and cases petitioned under sec. 6015(e), in which
taxpayers seek relief only from joint liability. Cases brought
under sec. 6015(e) have become known as “stand alone” cases
because only the right to spousal relief is in issue. See
Fernandez v. Commissioner, 114 T.C. 324, 329 (2000). Similarly,
Congress has authorized the use of small tax case procedures in
employment tax cases “if the amount of employment taxes placed in
dispute is $50,000 or less for each calendar quarter involved.”
Sec. 7436(c).
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Last modified: May 25, 2011