The majority of fat stored in the human body is present under the skin, or as subcutaneous body fat. This fat tissue is made up of fat cells. You can have anywhere between 50 – 200 billion fat cells distributed around your body...!
You can have fat under the skin of your abdominal wall.
Bloody Oath! it can. If you could see the rest of my photo you'd see just how much there is. Worse, it doesn't want to go away. Best not to get any there in the first place.
Fat cells can be squeezed off completely by proper output in burning out in the form of calories and limiting your dietary input!
Best of luck!