-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
refund.
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