Collection Due Process Hearing
U.S. 11th Circuit Court of Appeals
Redeker-Barry v. US (01/30/07 - No. 06-13925)
Denial of a Collections Due Process Hearing in connection with a determination of income tax liability is affirmed as the U.S. Tax Court has exclusive jurisdiction over claims relating to income tax liability, and the district court properly determined that it lacked subject-matter jurisdiction over the petition.
[To view the full-text of cases you must sign in to FindLaw.com.] http://caselaw.lp.findlaw.com/data2/circs/11th/0613925p.pdf
