1New Title XXXII sets forth procedures for actions under Code sections
6320(c) and 6330(d), added by sec. 3401 of the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105?206, 112 Stat. 746.
Code sections 6320(c) and 6330(d) provide for judicial review of determinations
made under Code sections 6320 and 6330 regarding liens or levies
against property or rights to property. Those sections are effective with respect
to collection actions initiated after January 18, 1999, and the Rules
of this Title XXXII likewise are effective generally as to lien and levy actions
commenced with respect to collection actions initiated after January
18, 1999; except that Rule 331(c) is effective as to proceedings commenced
on or after December 21, 2000.
2 New Rule 330 is effective as to lien and levy actions commenced with
respect to collection actions initiated after January 18, 1999.
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