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The conference report accompanying enactment of the RRA 1998,
which created section 6330, stated in pertinent part as follows:
Judicial review
The conferees expect the appeals officer will prepare a
written determination addressing the issues presented
by the taxpayer and considered at the hearing. The
determination of the appeals officer may be appealed to
the Tax Court * * *
* * * * * * *
An exception to the general rule prohibiting levies
during the 30-day period would apply in the case of
state tax offset procedures, and in the case of
jeopardy or termination assessments.
H. Conf. Rept. 105-599, at 266 (1998), 1998-3 C.B. 747, 1020.
Thus, Congress intended to permit taxpayers to appeal
determinations made under section 6330 to this Court. Id.
Congress also intended the section 6330(a) requirement that a
taxpayer be given prelevy notice not to apply to a jeopardy levy
or levy of a State tax refund. Id. There is no suggestion in
the conference report that a taxpayer’s right to judicial review
under section 6330(d) is not recognized in the case of a jeopardy
levy. Id. at 265-266, 1998-3 C.B. at 1019-1020.
D. Conclusion
Courts must interpret a statute to “‘fit, if possible, all
parts into an harmonious whole’”. FDA v. Brown & Williamson
Tobacco Corp., 529 U.S. 120, 133 (2000) (quoting FTC v. Mandel
Bros., Inc., 359 U.S. 385, 389 (1959)). We do not believe the
flush language of section 6330(f) conflicts with section 6330(d)
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Last modified: May 25, 2011