Yes, smart lipo does remove abdominal fat that is on top of your abdominal wall. It is ideal for removal of fat from the abdomen and love handles, but the ideal candidate is one that is in good health and normal-moderate body weight.
assuming that the abdominal fat is subcutaneous (under the skin) and not intra-abdominal (inside, around the intestines). You don't need to invest yourself in "smartlipo" specifically, as any liposuction technique will remove extra fat. Please do make sure you see a surgeon who is certified by the American Board of PLASTIC Surgery (not a "cosmetic surgeon"). Good luck!