Herbert and Rosalie Clark - Page 4

          6330(d) provides for judicial review of determinations under                
          section 6330, stating that a taxpayer “may, within 30 days of a             
          determination under this section, appeal such determination” to             
          this Court.  Section 6330(f) provides that “this section” shall             
          not apply in the case of a jeopardy levy or a levy on a State tax           
               In Dorn v. Commissioner, 119 T.C. 356 (2002), we decided               
          whether section 6330(f) restricts our jurisdiction under section            
          6330(d) to review jeopardy levy determinations.  We held that it            
          did not.  We concluded that section 6330(f) made the section                
          6330(a) requirement that a taxpayer be given prelevy notice                 
          inapplicable to jeopardy levies rather than divesting this Court            
          of judicial review in such cases.  Id. at 359.  We believe that             
          similar reasoning applies here with regard to a levy on a State             
          tax refund.  We now hold that the Court has jurisdiction under              
          section 6330(d) to review respondent’s determination regarding              
          that levy.                                                                  
               To reflect the foregoing,                                              

                                                  An appropriate order will           
                                             be issued.                               

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Last modified: May 25, 2011