- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011