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B. Congress Knows How To Grant Unlimited Jurisdiction to
One Court and Limited Jurisdiction to Another
With regard to jeopardy assessments, section 7429(b)(2)
provides:
(A) IN GENERAL.--Except as provided in
subparagraph (B), the district courts of the United
States shall have exclusive jurisdiction over any civil
action for a determination under this subsection.
(B) TAX COURT.--If a petition for redetermination
of a deficiency under section 6213(a) has been timely
filed with the Tax Court before the making of an
assessment or levy that is subject to the review
procedures of this section, and 1 or more of the taxes
and taxable periods before the Tax Court because of
such petition is also included in the written statement
that is provided to the taxpayer under subsection (a),
then the Tax Court also shall have jurisdiction over
any civil action for a determination under this
subsection with respect to all the taxes and taxable
periods included in such written statement. [Emphasis
added.]
As the above shows, Congress knows how to give unlimited
jurisdiction to one court and limited jurisdiction to another.
Section 7429(e)(2) further provides:
If a civil action is filed under subsection (b) with
the Tax Court and such court finds that there is want
of jurisdiction because of the jurisdiction provisions
of subsection (b)(2), then the Tax Court shall, if such
court determines it is in the interest of justice,
transfer the civil action to the district court in
which the action could have been brought at the time
such action was filed. * * *
In stating which court is an incorrect court, in section
7429(e)(2) Congress used the proper noun “Tax Court” whereas in
the flush language of section 6330(d)(1) Congress instead chose
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