The question
Whether the Tax Court retains jurisdiction under 26 U. S. C. § 6330 to resolve a dispute between a taxpayer and the IRS after the IRS is no longer pursuing a levy.
Commissioner v. Zuch
What the Court decided
The Court held that the Tax Court has no jurisdiction under § 6330 to resolve a taxpayer's dispute with the IRS once the IRS is no longer pursuing a levy. Section 6330(d)(1) lets the Tax Court review an appeals officer's "determination," and that determination is only the binary decision whether a levy may proceed. A taxpayer's underlying tax dispute is an input the officer must consider, not the determination itself, so it falls outside the Tax Court's review once no levy remains. The Court sided with the Government against the taxpayer.
How the justices split
8-1The Court's opinion
Barrett, joined by Roberts, Thomas, Alito, Sotomayor, Kagan, Kavanaugh, Jackson
The Tax Court's jurisdiction under § 6330(d)(1) extends only to reviewing an appeals officer's determination, which is the binary decision whether a levy may proceed. Under § 6330(c)(3), a taxpayer's dispute over misapplied tax payments is an issue the officer must consider as an input, not the determination itself. Section 6330 focuses on the proposed levy, and the default rule under § 7421(a) requires taxpayers to pay a disputed tax first and sue for a refund. Once no levy is being pursued, a § 6330 appeal cannot be used to resolve tax disputes unconnected to an ongoing levy.
Dissenting
Gorsuch, writing alone
Gorsuch filed a dissenting opinion. The syllabus reports the dissent without stating its reasoning.
How we know · 5 sourced claims
The Court held that the Tax Court lacks jurisdiction under § 6330 to resolve disputes between a taxpayer and the IRS when the IRS is no longer pursuing a levy.
Source: syllabus, Held
The Court agreed with the Government that a 'determination' under § 6330 refers to the binary decision whether a levy may proceed.
Source: syllabus, Held
Barrett delivered the opinion of the Court, joined by Roberts, Thomas, Alito, Sotomayor, Kagan, Kavanaugh, and Jackson.
Source: syllabus, lineup
Gorsuch filed a dissenting opinion, joined by no other justice.
Source: syllabus, lineup
The case came to the Court on certiorari to the United States Court of Appeals for the Third Circuit.
Source: syllabus, Held