-8-
collection of the outstanding amounts for the frivolous return
penalties and related interest, Van Es v. Commissioner, supra at
328-329; Henderson v. Commissioner, supra; see also Yuen v.
United States, 290 F. Supp. 2d 1220, 1223 (D. Nev. 2003) (holding
that the U.S. District Court had jurisdiction to consider a
frivolous return penalty issue in the context of a section 6330
hearing); Loofbourrow v. Commissioner, 208 F. Supp. 2d 698, 706
(S.D. Tex. 2002) (appeal lies to the District Court where
frivolous return penalty was challenged at a section 6330
hearing). We interpreted section 6330(d)(1)(A) and (B) as not
expanding the Court’s jurisdiction beyond the types of taxes over
which the Court has jurisdiction. Serv. Employees Intl. Union v.
Commissioner, 125 T.C. 63, 67 (2005); Moore v. Commissioner, 114
T.C. 171 (2000).
However, the PPA amended section 6330(d)(1), expanding this
Court’s jurisdiction to include review of the Commissioner’s
collection activity regardless of the type of underlying tax
involved.4 Perkins v. Commissioner, 129 T.C. 58, 63 n.7 (2007).
Section 6330(d)(1) now provides:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.–-The person
may, within 30 days of a determination under this
4The amendment to sec. 6330(d)(1) is effective only for
determinations made after Oct. 16, 2006. Pension Protection Act
of 2006, Pub. L. 109-280, sec. 855(b), 120 Stat. 1019.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008