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statute as a basis for these claims, and we generally have no
jurisdiction over such matters. Id. If petitioner meant to make
a section 7433 claim, which provides for up to $1 million in
civil damages for certain unauthorized collection actions, we
note that such claims must be brought in a District Court of the
United States. Sec. 7433(a); Chocallo v. Commissioner, supra.
Petitioner has received all the relief to which he is
entitled under sections 6320 and 6330. Accordingly, we shall
grant the motion and shall dismiss this case as moot.
To reflect the foregoing,
An appropriate order of
dismissal will be entered
granting respondent’s motion
to dismiss on the ground of
mootness.
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Last modified: May 25, 2011