§36330
1 cases·1 cited
Statute Text — 26 U.S.C. §36330
Statute text not available for this section.
1 Citing Cases
We have jurisdiction under section 36330 (d) (1) to review the Commissioner's determination that the NFTL was proper and that the Commissioner may-proceed to collect by it.2 In reviewing the Commissioner's decision to'sustain - a collection actions, where the validity of the underlying tax liability is properly at issue, the Court reviews the Commissioner' s determination of