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Judicial review
The conferees expect the appeals officer will
prepare a written determination addressing the issues
presented by the taxpayer and considered at the
hearing. * * * Where the validity of the tax liability
was properly at issue in the hearing, and where the
determination with regard to the tax liability is part
of the appeal, no levy may take place during the
pendency of the appeal. The amount of the tax
liability will in such cases be reviewed by the
appropriate court on a de novo basis. Where the
validity of the tax liability is not properly part of
the appeal, the taxpayer may challenge the
determination of the appeals officer for abuse of
discretion. * * *
Accordingly, where the validity of the underlying tax liability
is properly at issue, the Court will review the matter on a de
novo basis. However, where the validity of the underlying tax
liability is not properly at issue, the Court will review the
Commissioner's administrative determination for abuse of
discretion.
Jurisdiction
The Court's jurisdiction under section 6330 is contingent on
the issuance of a valid notice of determination and a timely
petition for review. Further, a taxpayer may only file a
petition for review with this Court where the administrative
determination concerns a tax over which the Court generally has
jurisdiction. See Moore v. Commissioner, supra.
In the present case, respondent issued a determination
letter to petitioner, and petitioner filed a timely petition for
review with the Court. In addition, the taxes that respondent
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Last modified: May 25, 2011