- 7 - offered an opportunity for an Appeals hearing, could not dispute the liability again in a collection review hearing). We have not, however, previously addressed the validity of section 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs., and must do so in order to resolve respondent’s summary judgment motion. We begin our analysis with the statutory language. Section 6330 was enacted as part of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 746 (the Restructuring and Reform Act). Section 6330 generally provides that respondent cannot proceed with the collection of a person’s taxes by levy until the person has been given notice and the opportunity for an administrative review of the matter (in the form of an Appeals Office hearing) and, if dissatisfied, with judicial review of the administrative determination. See Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000). Section 6330(d) provides for judicial review of the administrative determination in the Tax Court or a Federal District Court, as may be appropriate.3 3Sec. 6330(d)(1) has now been amended to provide for judicial review of the administrative hearing exclusively in the Tax Court. Pension Protection Act of 2006, Pub. L. 109-280, sec. 855(a), 120 Stat. 1019 (effective for determinations made more than 60 days after the date of enactment).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007