RULE 330. GENERAL2
(a) Applicability: The Rules of this Title XXXII set forth the provisions that apply to lien and levy actions under Code sections 6320(c) and 6330(d). Except as otherwise provided in this Title, the other Rules of Practice and Procedure of the Court, to the extent pertinent, are applicable to such actions.

(b) Jurisdiction: The Court shall have jurisdiction of a lien or levy action under this Title when the conditions of Code section 6320(c) or 6330(d), as applicable, have been satisfied.

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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