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pending if the underlying tax liability is not at
issue in the appeal and the court determines that
the Secretary has shown good cause not to suspend
the levy.
In sum, section 6330(e)(1) sets forth the general rule that
respondent may not proceed with collection by levy if an
administrative hearing is timely requested under section
6330(a)(3)(B) and while any appeals from such administrative
hearing are pending.6 The Court is vested with jurisdiction to
enjoin an improper collection action so long as a timely petition
has been filed with the Court and then only in respect of the
proposed levy that is the subject of such petition. Section
6330(e)(2) provides an exception to the suspension of the levy
imposed under subsection (e)(1) if the person’s underlying tax
liability is not at issue in the appeal and the Court determines
that good cause is shown not to suspend the levy.7
We further observe that, in the absence of any other
limiting language, the “court” referred to in section 6330(e)(2)
is best read as a reference to the court to which a collection
6 See sec. 301-6330-1(g)(2), Q&A-G1, Proced. & Admin. Regs.
(“The suspension period continues until * * * the Notice of
Determination resulting from the CDP hearing becomes final upon
either the expiration of the time for seeking judicial review or
upon exhaustion of any right to appeals following judicial
review.”).
7 Much like the statute, the legislative history of section
6330 simply states that “Levies will not be suspended during the
appeal if the Secretary shows good cause why the levy should be
allowed to proceed.” H. Conf. Rept. 105-599, at 266 (1998),
1998-3 C.B. 747, 1020.
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