- 6 -
that the collection action be no more intrusive than necessary.
See sec. 6330(c)(3).
After the hearing, the taxpayer has 30 days to appeal the
determination of the Appeals officer to the appropriate court.
Sec. 6330(d)(1). We have jurisdiction to review the Appeals
officer’s determination where we have jurisdiction over the type
of tax involved in the case. Sec. 6330(d)(1)(A). In Offiler v.
Commissioner, 114 T.C. 492, 498 (2000), we held that
prerequisites to the exercise of our jurisdiction under section
6330(d) are the issuance of a valid notice of determination and a
timely petition for review. See also Lunsford v. Commissioner,
117 T.C. 159, 161 (2001) (section 6330(d) jurisdiction is
dependent on “written notice” of a section 6330 determination).
If a hearing is timely requested, section 6330(e)(1)
suspends the levy action until the conclusion of the hearing and
any judicial review. The section also overrides the so-called
Anti-Injunction Act, section 7421(a), and permits proceedings in
the proper court, including the Tax Court, to enjoin the
beginning of a levy during the period the levy action is
suspended. With respect to such proceedings brought in the Tax
Court, the Court has no jurisdiction to enjoin a levy unless the
taxpayer has timely appealed to the Court to review the Appeals
officer’s determination and then only in respect of the unpaid
tax or
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011