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and one might argue that the majority’s holding herein applies
equally to section 6330 levy cases.3 Our concerns regarding the
majority opinion are even more obvious in the context of section
6330 collection cases.
3 Sec. 301.6320-1(f)(2), Q&A-F5 and sec. 301.6330-1(f)(2),
Q&A-F5, Proced. & Admin. Regs., in effect for the year in issue
in the instant case, contain identical language, as follows:
Q-F5. What issue or issues may the taxpayer raise
before the Tax Court or before a district court if the
taxpayer disagrees with the Notice of Determination?
A-F5. In seeking Tax Court or district court review of
Appeals' Notice of Determination, the taxpayer can only
request that the court consider an issue that was
raised in the taxpayer's CDP hearing.
Consistent with the Pension Protection Act of 2006, Pub. L.
109-280, sec. 855(a), 120 Stat. 1019, giving the Tax Court
exclusive jurisdiction over both sec. 6320 and sec. 6330
collection cases, the above regulations have been updated and the
language of former Q&A-F5 has been moved to Q&A-F3. Current sec.
301.6320-1(f)(2), Q&A-F3 and sec. 301.6330-1(f)(2), Q&A-F3,
Proced. & Admin. Regs., contain identical language, as follows:
Q-F3. What issue or issues may the taxpayer raise
before the Tax Court if the taxpayer disagrees with the
Notice of Determination?
A-F3. In seeking Tax Court review of a Notice of
Determination, the taxpayer can only ask the court to
consider an issue, including a challenge to the
underlying tax liability, that was properly raised in
the taxpayer's CDP hearing. An issue is not properly
raised if the taxpayer fails to request consideration
of the issue by Appeals, or if consideration is
requested but the taxpayer fails to present to Appeals
any evidence with respect to that issue after being
given a reasonable opportunity to present such
evidence.
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Last modified: November 10, 2007