James Grover - Page 4




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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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