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within the meaning of a relevant statute, is entitled to judicial
review thereof.” In full, APA section 703 provides:
The form of proceeding for judicial review is the
special statutory review proceeding relevant to the
subject matter in a court specified by statute or, in
the absence or inadequacy thereof, any applicable form
of legal action, including actions for declaratory
judgments or writs of prohibitory or mandatory
injunction or habeas corpus, in a court of competent
jurisdiction. If no special statutory review
proceeding is applicable, the action for judicial
review may be brought against the United States, the
agency by its official title, or the appropriate
officer. Except to the extent that prior, adequate,
and exclusive opportunity for judicial review is
provided by law, agency action is subject to judicial
review in civil or criminal proceedings for judicial
enforcement. [Emphasis added.]
It seems to me that the underscored language fits a section
6330(d)(1) appeal exactly. If, indeed, a section 6330(b) hearing
is a prerequisite to a section 6330(c)(3) determination, then, by
all means, we should hold the determination to be unlawful and
set it aside (or take other appropriate action). If we are going
to set the determination aside, we should do so in the manner
prescribed by Congress (in enacting the APA), and not by
disclaiming the jurisdiction to do so.
C. Conclusion
Notwithstanding the failure of respondent’s Appeals officer
to offer a taxpayer a hearing before making a section 6330(c)(3)
determination, such determination is valid, in the sense that we
have jurisdiction under section 6330(d)(1) to review the
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