- 72 -
judicial review of an administrative determination to a judicial
trial de novo”), affd. 658 F.2d 735 (10th Cir. 1981).
e. Disregard of District Court Cases
The District Courts of the United States have jurisdiction
to hear section 6330 appeals involving taxes over which the Tax
Court does not have jurisdiction. Sec. 6330(d)(1)(B). As far as
we can tell, those courts have uniformly limited their review for
abuse of discretion in such cases to the administrative record.
See Muller v. Rossotti, 93 AFTR 2d 2004-1782, 1786-1787, 2004-1
USTC par. 50,239, at 83,495 (M.D. Tenn. 2004) (quoting United
States v. Carlo Bianchi & Co., 373 U.S. at 714); Living Care
Alternatives, Inc. v. United States, 93 AFTR 2d 2004-761, 764
n.2, 2004-1 USTC par. 50,167, at 83,249 n.2 (S.D. Ohio 2003);
Hart v. United States, 291 F. Supp. 2d 635, 640 (N.D. Ohio 2003);
Cmty. Residential Servs., Inc. v. United States, 91 AFTR 2d 2003-
2190, 2190, 2003-1 USTC par. 50,458, at 88,339 (M.D.N.C. 2003)
(citing Camp v. Pitts, 411 U.S. at 142-143); Dudley’s Commercial
& Indus. Coating, Inc. v. United States, 292 F. Supp. 2d 976, 985
(M.D. Tenn. 2003) (citing Camp v. Pitts, supra at 142); Triad
Microsys., Inc. v. United States, 90 AFTR 2d 2002-7332, 7334,
2003-1 USTC par. 50,106, at 87,030 (E.D. Va. 2002) (citing Camp
v. Pitts, supra at 142); Carroll v. United States, 217 F. Supp.
2d 852, 858 (W.D. Tenn. 2002) (citing United States v. Carlo
Bianchi & Co., supra at 714); Remole v. United States, 89 AFTR 2d
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