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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
3(...continued)
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