Edward H. and Anne G. Harrell - Page 12

                                       - 12 -                                         
          Court, as appropriate. The taxpayer may appeal the determination            
          to the Tax Court, rather than a Federal District Court, if the              
          Tax Court generally has jurisdiction over the type of tax                   
          involved in the case.  Sec. 6330(d)(1)(A); Downing v.                       
          Commissioner, 118 T.C. 22, 26 (2002); Landry v. Commissioner, 116           
          T.C. 60, 62 (2001).  Section 6330(e)(1) suspends the levy action            
          until the conclusion of the hearing and any judicial review of              
          the determination.                                                          
               Where the underlying tax liability is properly at issue in             
          the hearing, we review that issue on a de novo basis.  Goza v.              
          Commissioner, 114 T.C. 176, 181-182 (2000).  Where the underlying           
          tax liability is not at issue, however, we review the                       
          determination to see whether there has been an abuse of                     
          discretion.  Id.  In this case, the parties agree that the                  
          underlying tax liabilities are no longer at issue; thus we review           
          respondent’s determination under an abuse of discretion standard.           
               The Internal Revenue Service Restructuring and Reform Act of           
          1998 (RRA 1998), Pub. L. 105-206, sec. 1001(a)(4), 112 Stat. 689,           
          required that respondent develop a plan to prohibit ex parte                
          communications between officers of the Appeals Office and other             
          IRS employees that appear to compromise the independence of the             
          Appeals Office.                                                             
               On October 4, 2000, respondent issued Notice 99-50, 1999-2             
          C.B. 444, which concerned a proposed revenue procedure that, when           

Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011