Supreme Court Rules, Again, on Tax Court Collection Due Process Jurisdiction by Robert S. Horwitz
Posted by Hochman Salkin Toscher Perez P.C. 
Posted on Thursday, July 03, 2025
The IRS has the power to administratively collect an assessed tax liability through filing a notice of federal tax lien and through levying on a taxpayer’s property. Because the exercise of this power can have serious consequences for a taxpayer, Congress in Internal Revenue Code (“IRC”) §6330 gave taxpayers the opportunity to request a hearing before the Independent Office of Appeals before a levy is made. During such a “collection due process” (“CDP”) hearing, the taxpayer may raise any relevant issue to the unpaid tax or the proposed levy, including a challenge to the existence or amount of the underlying liability if the taxpayer did not previously have an opportunity to dispute the liability. After the hearing, the appeals officer is required to make a determination. In doing so, the appeals officer is required to consider various factors, including any issue raised by the taxpayer. Within thirty days of the determination, the taxpayer can petition the Tax Court for review of the determination. A decision of the Tax Court in a CDP case is reviewable by a federal appeals court.
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For more information, please contact Robert S. Horwitz at horwitz@taxlitigator.com
