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The determination of the Commissioner’s Appeals Office is
subject to judicial review pursuant to section 6330(d)(1).5 See
sec. 6320(c). However, the jurisdiction of this Court to review
determinations by the Commissioner’s Appeals Office pursuant to
section 6320 is limited to actions in which the underlying
liability is of a type over which the Court normally has
jurisdiction. Sec. 6330(d)(1); Weber v. Commissioner, 122 T.C.
258, 264 (2004); Moore v. Commissioner, 114 T.C. 171, 175
(2000); Van Es v. Commissioner, 115 T.C. 324, 328-329 (2000).
“The Tax Court is a court of limited jurisdiction, and we may
4(...continued)
5-day period described in paragraph (2);
(C) the administrative appeals available to the
taxpayer with respect to such lien and the procedures
relating to such appeals; and
(D) the provisions of this title and procedures
relating to the release of liens on property.
5SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.--The
person may, within 30 days of a determination under
this section, appeal such determination–-
(A) to the Tax Court (and the Tax Court shall
have jurisdiction with respect to such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to
a district court of the United States.
If a court determines that the appeal was to an
incorrect court, a person shall have 30 days after the
court determination to file such appeal with the
correct court.
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Last modified: May 25, 2011