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(Thornton, J., concurring). “The legislative history of APA
section 703 makes clear that where there is a special statutory
review proceeding relevant to the subject matter, that special
statutory review ‘shall not be disturbed’.” Ewing v.
Commissioner, supra at 50 (Thornton, J., concurring); see also S.
Comm. on the Judiciary, 79th Cong., Administrative Procedure Act
(Comm. Print 1945), reprinted in Administrative Procedure Act
Legislative History, 1944-46, at 11, 37 (1946); see also H. Rept.
1980, 79th Cong., 2d Sess. (1946), reprinted in the
Administrative Procedure Act Legislative History, 1944-46, at
233, 276 (1946). “When Congress enacted the APA to provide a
general authorization for review of agency action in the district
courts, it did not intend that general grant of jurisdiction to
duplicate the previously established special statutory procedures
relating to specific agencies.” Bowen v. Massachusetts, 487 U.S.
879, 903 (1988).
The Internal Revenue Code has long provided a specific
statutory framework for reviewing determinations of the
Commissioner. Section 6330 is part and parcel of this statutory
framework. The Court’s de novo review procedures emanate from
this framework. The APA judicial review procedures do not
supplant the Court’s longstanding de novo review procedures.
Thus, the Court’s de novo procedures are not limited by the APA.
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