- 9 - of an Appeals officer to proceed with collection by levy with respect to petitioners’ 1997 through 2003 unpaid income tax liabilities, which total more than $150,000. The “case” referred to in section 7463(f) is the case before us in which petitioners are disputing respondent’s determination to collect the unpaid tax. Unlike the dollar limitation in section 7463(a) that refers to tax dollars in dispute for each year, period, or taxable event, the limitation in section 7463(f)(2) refers to the amount of unpaid tax involved in a section 6330 collection case. The unpaid tax in the instant case far exceeds that $50,000 limitation. Respondent argues: While section 7463(f)(2) may on its face appear to suggest that the Court should consider the entire unpaid balance of tax in determining whether the unpaid tax exceeds $50,000.00, section 7463(f) provides, in pertinent part, “... proceedings may be conducted under this section (in the same manner as a case described in subsection (a))”. From this respondent concludes that the dollar limit in section 7463(f)(2) should be applied on a per-year basis as in deficiency cases controlled by section 7463(a). The problem with this argument is that it is contrary to the plain meaning of the language in section 7463(f)(2). The dollar limit is clearly expressed in terms of the “case” of “an appeal * * * to the Tax Court of a determination in which the unpaid tax does not exceed $50,000.” The dollar limit refers to the amount of unpaid taxPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011