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The Court’s Jurisdiction To Review Respondent’s Collection
Activities Is Based on Jurisdiction Over the Underlying Tax
Liability
The Appeals officer made a determination that the lien
should not be removed because the tax deficiency, additions to
tax, and interest were properly due. By way of a timely filed
petition, petitioner has invoked the jurisdiction of this Court
to review the determination with regard to each of those amounts.
The Court’s jurisdiction to review an Appeals officer’s
determination that relief (to remove a lien) should be denied is
set forth in section 6330(d)(1):
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.
Therefore, in order to have jurisdiction over matters listed in a
petition with regard to a notice of determination pursuant to
section 6330, we must decide whether the “underlying tax
liability” is of a type over which this Court normally has
jurisdiction. See Moore v. Commissioner, 114 T.C. 171, 175
(2000).
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