PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 749 "(B) the person seeking to raise the issue participated meaningfully in such hearing or proceeding. This paragraph shall not apply to any issue with respect to which subsection (d)(2)(B) applies. "(d) PROCEEDING AFTER HEARING.— "(1) JUDICIAL REVIEW OF DETERMINATION. —The person may, within 30 days of a determination under this section, appeal such determination— "(A) to the Tax Court (and the Tax Court shall have jurisdiction to hear such matter); or "(B) if the Tax Court does not have jurisdiction of the underlying tax liability, to a district court of the United States. If a court determines that the appeal was to an incorrect court, a person shall have 30 days after the court determination to file such appeal with the correct court. " (2) JURISDICTION RETAINED AT IRS OFFICE OF APPEALS.— The Internal Revenue Service Office of Appeals shall retain jurisdiction with respect to any determination made under this section, including subsequent hearings requested by the person who requested the original hearing on issues regarding— "(A) collection actions taken or proposed with respect
to such determination; and "(B) after the person has exhausted all administrative remedies, a change in circumstances with respect to such person which affects such determination. "(e) SUSPENSION OF COLLECTIONS AND STATUTE OF LIMITA- TIONS. — "(1) IN GENERAL.— Except as provided in paragraph (2), if a hearing is requested under subsection (a)(3)(B), the levy actions which are the subject of the requested hearing and the running of any period of limitations under section 6502 (relating to collection after assessment), section 6531 (relating, to criminal prosecutions), or section 6532 (relating to other suits) shall be suspended for the period during which such hearing, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such hearing. "(2) LEVY UPON APPEAL.—Paragraph (1) shall not apply to a levy action while an appeal is pending if the underlying tax liability is not at issue in the appeal and the court determines that the Secretary has shown good cause not to suspend the levy. " (f) JEOPARDY AND STATE REFUND COLLECTION.—If — "(1) the Secretary has made a finding under the last sentence of section 6331(a) that the collection of tax is in jeopardy; or "(2) the Secretary has served a levy on a State to collect a Federal tax liability from a State tax refund, this section shall not apply, except that the taxpayer shall be given the opportunity for the hearing described in this section within a reasonable period of time after the levy. " PART II—LEVY". (c) REVIEW BY SPECIAL TRIAL JUDGES ALLOWED.—
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