- 16 - powers are established in part by APA section 706. In pertinent part, APA section 706 provides: The reviewing court shall –- * * * * * * * (2) hold unlawful and set aside agency action, findings, and conclusions found to be –- (A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with the law; * * * * * * * (D) without observance of procedure required by law; * * * * * * * [Emphasis added.] If section 6330 requires a hearing before a determination can be made, then we, as a reviewing court, can set aside the determination as “not in accordance with the law” or “without observance of procedure required by law”. To do so, however, we must have jurisdiction over the matter. That, of course, is provided by section 6330(d)(1). To hold that we have no jurisdiction to exercise our authority under APA section 706 makes no sense. The application of APA section 706 is established by other provisions of the APA. In pertinent part, APA section 702 provides: “A person suffering legal wrong because of agency action, or adversely affected or aggrieved by agency actionPage: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011