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Section 6330(d) provides for judicial review of the
Commissioner's administrative determination in pertinent part as
follows:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.-–The person
may, within 30 days of a determination under this
section, appeal such determination–-
(A) to the Tax Court (and the Tax Court shall
have jurisdiction to hear such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to a
district court of the United States.
If a court determines that the appeal was to an incorrect
court, a person shall have 30 days after the court
determination to file such appeal with the correct court.
Thus, 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 underlying tax is of a
type over which the Court normally has deficiency jurisdiction.
See Moore v. Commissioner, 114 T.C. ___ (2000) (dismissing
petition for review of collection action on the ground that the
underlying trust fund taxes were not of a type over which the
Court normally has jurisdiction).
Although section 6330 does not prescribe the standard of
review that the Court is to apply in reviewing the Commissioner's
administrative determinations, the subject is addressed in detail
in the legislative history of the provision. In particular, H.
Conf. Rept. 105-599, at 266 (1998), states in pertinent part:
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Last modified: May 25, 2011