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to the levy, Appeals sustained the levy through a notice of
determination.
Discussion
We decide whether the Court has jurisdiction under section
6330(d) to review the determination of Appeals sustaining the
levy upon petitioners’ State tax refund. Although neither party
has contested our jurisdiction, jurisdiction may not be conferred
upon the Court by agreement, see Neely v. Commissioner, 115 T.C.
287, 291 (2000); Naftel v. Commissioner, 85 T.C. 527 (1985), or
through an equitable principle such as estoppel, Am. Fire & Cas.
Co. v. Finn, 341 U.S. 6, 17-18 (1951). Whether the Court has
jurisdiction to decide an issue is a matter that this or an
appellate court may decide at any time. See Raymond v.
Commissioner, 119 T.C. 191, 193 (2002).
Section 6330 was enacted in 1998 to provide taxpayers with
administrative and judicial review of the Commissioner’s
collection actions. Internal Revenue Service Restructuring and
Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746; H.
Conf. Rept. 105-599, at 265-266 (1998), 1998-3 C.B. 755, 1019,
1020. Section 6330(a) provides that the Commissioner must notify
taxpayers of their right to a hearing as to a levy and sets forth
specific rules for the required notice. Section 6330(b) contains
rules relating to the hearing. Section 6330(c) lists the issues
that taxpayers may raise at a section 6330(b) hearing. Section
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Last modified: May 25, 2011