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with the Appeals Office determination, the person may seek
judicial review in this Court within 30 days of the
determination. Sec. 6330(d). Generally, any proposed levy
action is suspended for the pendency of the hearing and any
judicial appeals therein. Sec. 6330(e)(1).
Our jurisdiction in this action for injunctive relief
arises, if at all, under section 6330(e)(1), which permits
proceedings in the “proper court”, including the Tax Court, to
enjoin the “beginning of a levy or proceeding” during the period
the levy action is suspended. With respect to such proceedings
brought in the Tax Court, however, the Court has no jurisdiction
to enjoin a levy unless a timely appeal has been filed under
section 6330(d)(1) and then only in respect of the unpaid tax or
proposed levy to which the determination being appealed relates.
Sec. 6330(e)(1). Hence, our jurisdiction under section
6330(e)(1) to enjoin a levy depends on both a section 6330
determination and an appeal to this Court within 30 days of that
determination. Sec. 6330(d)(1), (e)(1); Boyd v. Commissioner,
124 T.C. 296, 303 (2005), affd. 451 F.3d 8 (1st Cir. 2006).
The parties agree that respondent issued no notice of
determination. Petitioner does not contend that respondent
otherwise made any section 6330 determination. Cf. Chocallo v.
Commissioner, T.C. Memo. 2004-152 (describing an order denying a
motion to dismiss for lack of jurisdiction predicated on the
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Last modified: November 10, 2007