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6330(b) hearing and any appeal therefrom.1 It does not appear
that Congress used the adjective “pending” in section 6330(e)(1)
in any special sense, and it is arguable that all section 6330
suspensions end upon our dismissal for lack of jurisdiction of a
case in which, pursuant to section 6330(d)(1), we are the only
Court to which an appeal may be made. Moreover, under the last
sentence of section 6330(e)(1), a prerequisite to our
jurisdiction to enjoin any collection action is the timely filing
of an appeal under section 6330(d)(1). I have found no authority
that an appeal can be timely filed with a court that lacks
1 Sec. 6330(e)(1) provides:
(e) Suspension of Collections and Statute of
Limitations.--
(1) In general. Except as provided in paragraph
(2), if a hearing is requested under subsection
(a)(3)(B), the levy actions which are the subject of
the requested hearing and the running of any period of
limitations under section 6502 (relating to collection
after assessment), section 6531 (relating to criminal
prosecutions), or section 6532 (relating to other
suits) shall be suspended for the period during which
such hearing, and appeals therein, are pending. In no
event shall any such period expire before the 90th day
after the day on which there is a final determination
in such hearing. Notwithstanding the provisions of
section 7421(a), the beginning of a levy or proceeding
during the time the suspension under this paragraph is
in force may be enjoined by a proceeding in the proper
court, including the Tax Court. The Tax Court shall
have no jurisdiction under this paragraph to enjoin any
action or proceeding unless a timely appeal has been
filed under subsection (d)(1) and then only in respect
of the unpaid tax or proposed levy to which the
determination being appealed relates.
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