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hearing, but appeals to the wrong court.2 In such cases, the
Code says, “a person shall have 30 days after the court
determination to file such appeal with the correct court.”
(Emphasis added.)
In the one case that has construed this part of section
6330, the analogy to premature notices of appeal prevailed. That
case was Render v. IRS, 309 F. Supp. 2d 938 (E.D. Mich. 2004).
In Render, the taxpayer wanted to challenge a notice of
determination sustaining an NIL to collect on employment taxes.
She filed a petition in our Court--but this was the wrong venue,
because the Tax Court doesn’t have jurisdiction over employment
taxes. The IRS pointed this out in its motion to dismiss for
lack of jurisdiction, and the Tax Court sent Render an order
setting a deadline for her to respond. Without filing any
response in Tax Court, Render went to District Court and filed a
complaint there. But she filed her complaint well before the Tax
Court issued its ruling on the Commissioner’s motion to dismiss.
The Government then moved in District Court to dismiss the
complaint, on the ground that she had not filed it within 30 days
after her Tax Court petition was dismissed.
The District Court denied the motion. It recognized that
Render had “failed to comply with the strict terms of the
2 This results from our Court’s jurisdiction over CDP
appeals only where we have “jurisdiction of the underlying tax
liability.” Sec. 6330(d)(1). (This usually means income taxes).
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Last modified: May 25, 2011