Dudley Joseph Callahan and Myrna Dupuy Callahan - Page 8




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          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.                      





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