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(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 short, 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 Court has jurisdiction
of the underlying tax liability.
The Court's deficiency jurisdiction generally is limited to
the redetermination of income, estate, and gift taxes. See secs.
6211, 6213(a). 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 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.
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. See Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
In the present case, respondent is attempting to collect Federal
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Last modified: May 25, 2011