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Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 269-270
(2000), affd. 22 Fed. Appx. 837 (9th Cir. 2001).
The Internal Revenue Code provides for our jurisdiction, and
we may exercise our jurisdiction only to the extent authorized by
Congress. Neilson v. Commissioner, 94 T.C. 1, 9 (1990); Naftel
v. Commissioner, 85 T.C. 527, 529 (1985); see also sec. 7442.
Here, the relevant jurisdictional provision is found in section
6330(d)(1), by cross-reference from section 6320(c). Sections
6320(c) and 6330(d)(1) entitle taxpayers such as petitioners
whose property is subject to a Federal tax lien to appeal a
determination made by Appeals sustaining the propriety of that
lien. Section 6330(d)(1)(A) provides that the appeal shall be
“to the Tax Court (and the Tax Court shall have jurisdiction with
respect to such matter)”. Section 6330(d)(1)(B) provides that
the appeal shall be to a Federal District Court “if the Tax Court
does not have jurisdiction of the underlying tax liability”.
We have previously construed section 6330(d)(1) as granting
us jurisdiction over a lien case brought under section 6320 when
it involves a type of tax that we normally consider in a
deficiency case, even if the lien case does not involve a
deficiency in that type of tax. See Montgomery v. Commissioner,
122 T.C. 1 (2004). While the type of tax here is Federal income
tax, a tax that we normally consider in a deficiency case,
petitioners do not dispute their liability for the Federal income
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