Mardi Rustam - Page 4

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          determination of the Commissioner’s Appeals Office is subject to            
          judicial review, pursuant to section 6330(d)(1):                            
               SEC. 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.                                                         
          The jurisdiction of this Court to review administrative                     
          determinations with respect to levy actions, therefore, is                  
          limited to actions in which we have jurisdiction of the                     
          underlying tax liability.  See sec. 6330(d)(1)(B).                          
               Petitioner does not argue that this Court has jurisdiction             
          over the underlying section 6672 liability that is the subject of           

                    Secretary has notified such person in writing of their            
                    right to a hearing under this section before such levy            
                    is made.  * * *                                                   
                         *     *     *     *     *     *     *                        
                    (b) Right to Fair Hearing.--                                      
                         (1) In general.--If the person requests a hearing            
                    * * *, such hearing shall be held by the Internal                 
                    Revenue Service Office of Appeals.                                

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Last modified: May 25, 2011