Howard Goza - Page 9

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               Section 6330(d) provides for judicial review of the                       
          Commissioner's administrative determination in pertinent part as               
               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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