Rule 330. General

(a) Applicability: The Rules of this Title XXXII set forth the provisions which 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.

Effective Date

Title XXXII sets forth procedures for actions under sections 6320(c) and 6330(d) of this title, as added by section 3401 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, 112 Stat. 746 . Sections 6320(c) and 6330(d) of this title provide for judicial review of determinations made under such sections. Those sections are effective with respect to collection actions initiated after Jan. 19, 1999, and the Rules of Title XXXII likewise are effective with respect to lien and levy actions commenced with respect to collection actions initiated after Jan. 19, 1999.