- 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, whenPage: 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