§26330
1 cases·1 cited
Statute Text — 26 U.S.C. §26330
Statute text not available for this section.
1 Citing Cases
Discússion We have jurisdiction under section 26330 (d) (1) to review a respondent's determination ethat ethe notice of -intent to levy was proper and that respondent may p'roceed to collect by levy In rêviewing the Commissioner's decision to sustain.collection actions, where the vélidity of.the underlying tax liability is - properly at i'ssue, the Court'reviews thé Commissioner's dete