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Section 6330 was enacted in 1998 to permit taxpayers to
obtain administrative and judicial review of collection actions
by the Commissioner. Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3401, 112
Stat. 685, 746; H. Conf. Rept. 105-599, at 265-266 (1998), 1998-3
C.B. 755, 1019-1020. Section 6330(a)(1) requires the Secretary
to notify the taxpayer of the right to a hearing before the
Secretary levies on any property. Section 6330(a)(2) provides
specific rules for the required notice. Section 6330(b) contains
rules relating to the hearing, and section 6330(c) lists issues
which taxpayers may raise at a section 6330(b) hearing.
B. Judicial Review of Section 6330 Determinations
Section 6330(d) provides for judicial review of
determinations under section 6330. Section 6330(d)(1) provides
that a taxpayer “may, within 30 days of a determination under
this section, appeal such determination” to the Tax Court.
Subsection (f) is contained in section 6330; thus, the phrase
“this section” in section 6330(d)(1) applies to subsection (f).
See Butler v. Commissioner, 114 T.C. 276, 290 (2000) (the words
“‘the Tax Court shall have jurisdiction * * * to determine the
appropriate relief * * * under this section’” in section
6015(e)(1)(A) include jurisdiction to review the Commissioner’s
decision to deny the taxpayer relief under section 6015(f));
Woodral v. Commissioner, 112 T.C. 19, 22-23 (1999) (the words in
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Last modified: May 25, 2011