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VASQUEZ, J., dissenting: I respectfully disagree with the
conclusions of the majority primarily because I believe section
6330 provides the Court with jurisdiction to decide there is an
overpayment. Additionally, the majority states: “the proposed
levy for petitioner’s 1992 tax liability is moot.” Majority op.
p. 11. I do not believe, however, that the case is moot.
Rules of Statutory Construction
Remedial legislation should be construed broadly and
liberally to effectuate its purposes. Tcherepnin v. Knight, 389
U.S. 332, 336 (1967); Piedmont & N. Ry. Co. v. ICC, 286 U.S. 299,
311 (1932); see Washington v. Commissioner, 120 T.C. 137,
155-156, 158 (2003) (Washington II) (noting the Court’s
obligation to liberally construe the remedial provisions of the
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, 112 Stat. 685). Section 63301 is
remedial legislation. Katz v. Commissioner, 115 T.C. 329, 333
n.8 (2000) (“Congress enacted secs. 6320 (pertaining to liens)
and 6330 (pertaining to levies) to provide new protections for
taxpayers with regard to collection matters.”); S. Rept. 105-174,
at 67 (1998), 1998-3 C.B. 537, 603 (“The Committee believes that
taxpayers are entitled to protections in dealing with the IRS * *
* The Committee believes that following procedures designed to
1 Unless otherwise indicated, all section references are to
the applicable Internal Revenue Code, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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