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incorrect court, a person shall have 30 days after the
court determination to file such appeal with the
correct court.
In short, section 6330(d) provides that a taxpayer may file
a petition for review of the Commissioner's administrative
determination with the Tax Court where the Court has jurisdiction
of the underlying tax liability.
While Congress clearly intended for section 6330 to provide
an opportunity for judicial review of collection matters, we have
interpreted section 6330(d)(1)(A) and (B) together to mean that
Congress did not intend to expand the Court's jurisdiction beyond
the types of taxes that the Court may normally consider. Thus,
section 6330(d)(1)(A) and (B) provides for Tax Court jurisdiction
except where the Court does not normally have jurisdiction over
the underlying tax liability. See Moore v. Commissioner, 114
T.C. 171, 175 (2000).
The Tax Court has jurisdiction only to the extent authorized
by Congress. See Naftel v. Commissioner, 85 T.C. 527, 529
(1985). Generally, this jurisdiction is limited to income,
estate, gift, and certain excise taxes which are subject to the
deficiency notice requirements of sections 6212(a) and 6213(a).
See Rule 13; Enochs v. Green, 270 F.2d 558 (5th Cir. 1959); Judd
v. Commissioner, 74 T.C. 651, 653 (1980).
In this case respondent is attempting to collect FICA taxes
from petitioners based upon a prior assessment. This Court has
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Last modified: May 25, 2011