Joseph W. Dorn - Page 5
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section 6404(g) providing our jurisdiction to review
determinations “‘under this section’” apply to determinations
under section 6404(a)).
C. Jeopardy Levies Under Section 6330(f)
Section 6330(f) provides that “this section” shall not apply
in the case of a jeopardy levy. We next consider whether that
language restricts the grant of jurisdiction under section
6330(d) to review determinations under section 6330.
Respondent made a jeopardy levy under section 6330(f) before
providing a hearing to petitioner under section 6330(b).
Section 6330(f) provides:
SEC. 6330(f). Jeopardy and State Refund
(1) the Secretary has made a finding
under the last sentence of section 6331(a)
that the collection of tax is in jeopardy; or
(2) the Secretary has served a levy on
a State to collect a Federal tax liability
from a State tax refund,
this section shall not apply, except that the taxpayer
shall be given the opportunity for the hearing
described in this section within a reasonable period of
time after the levy.
Under the flush language in section 6330(f), the levy may
precede the hearing provided by section 6330(b). The legislative
history shows that the flush language was not intended to
restrict the grant of jurisdiction provided by section 6330(d) to
review the Commissioner’s determination under section 6330(f).
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