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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 tax
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