Hypersmurf
Moderatarrrrh...
This wouldn't matter for counterspelling purposes, but it'd be nice to know - and could matter, if you have that FR feat (Reactive Counterspell?)
I would think that unless you're using Heighten Spell, the metamagic wouldn't count for upping the spell's level for Improved Counterspell purposes.
I would still let any 4th level Evocation (with Improved Counterspell) counter a Empowered, Maximized Fireball.
-Hyp.