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Section 6330(d) provides for judicial review of an
administrative determination regarding a collection matter 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.
Interpreting these statutory provisions, we stated in Moore v.
Commissioner, 114 T.C. 171, 175 (2000):
While Congress clearly intended for section 6330 to provide
an opportunity for judicial review of collection matters, we
interpret section 6330(d)(1)(A) and (B) together to mean
that Congress did not intend to expand the [Tax] 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
liability. [Emphasis added.]
See also Van Es v. Commissioner, 115 T.C. ____ (2000).
This Court is a court of limited jurisdiction, having only
such jurisdiction as provided by Congress. See sec. 7442; see
also Estate of Meyer v. Commissioner, 84 T.C. 560, 562 (1985);
Adams v. Commissioner, 72 T.C. 81, 84 (1979), affd. without
published opinion 688 F.2d 815 (2d Cir. 1982). With exceptions
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Last modified: May 25, 2011