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On March 1, 2000, petitioner mailed a petition to the Tax
Court that was received and filed on March 6, 2000. The petition
seeks review of respondent’s July 29, 1999, determination.
Section 6330 generally provides that the Internal Revenue
Service cannot proceed with the collection of taxes by way of a
levy on a taxpayer’s property until the taxpayer has been given
notice of and the opportunity for an administrative review of the
matter in the form of a CDP hearing. See sec. 301.6330-1T,
Temporary Proced. & Admin. Regs., 64 Fed. Reg. 3407 (Jan. 22,
1999). See generally Goza v. Commissioner, 114 T.C. 176, 179-182
(2000).
Section 6330(d)(1) provides:
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.
In this case, petitioner challenged the CDP notice and
requested a CDP hearing. Appeals determined, on July 29, 1999,
that the CDP notice and proposed levy actions satisfied sections
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Last modified: May 25, 2011