Joseph E. Lewis - Page 7

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          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).                                  

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