- 12 - preferable--that the Tax Court has jurisdiction pursuant to section 6330(d)(1)(A) in all collection cases. I disagree. Section 6330(d) provides: (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 with respect to 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. Judge Beghe fails to explain how his interpretation is an acceptable, let alone preferred, reading of the statute. A. Section 6330(d)(1) Must Be Read as a Whole A cardinal rule of statutory construction is that a statute is to be read as a whole because the meaning of language depends on its context. See King v. St. Vincent’s Hosp., 502 U.S. 215, 221 (1991). The flush language contained at the end of the section 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.” Sec. 6330(d)(1) (emphasis added). Thus, the district court can determine that appeal should have been to this Court, and we can determine that appeal should have been to the district court.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011