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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.
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