Conrad Gorospe Shirley Gorospe v. Commissioner of Internal Revenue

AMENDED OPINION

THOMAS, Circuit Judge.

OPINION

The appeal presents the question of whether the United States Tax Court has plenary jurisdiction to hear all appeals from collection due process (“CDP”) proceedings before the Internal Revenue Service (“IRS”). We reaffirm the principle that the Tax Court's jurisdiction over appeals from CDP determinations is limited to issues over which the Tax Court would have had jurisdiction to consider the underlying tax liability.

I

When a taxpayer fails to pay his federal taxes, after the IRS demands payment, the amount due becomes a “lien in favor of the United…