['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§855. Jurisdiction of tax court over collection due process cases

RegSense Laws Federal Law Section Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Human Resources English Focus Area USA

Pension Protection Act of 2006

Title VIII Pension Related Revenue Provisions

Subtitle E United States Tax Court Modernization

(a) IN GENERAL.-Paragraph (1) of section 6330(d) of the Internal Revenue Code of 1986 (relating to proceeding after hearing) is amended to read as follows:

"(1) JUDICIAL REVIEW OF DETERMINATION.-The person may, within 30 days of a determination under this section, appeal such determination to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter). ".

(b) EFFECTIVE DATE.- The amendment made by this section shall apply to determinations made after the date which is 60 days after the date of the enactment of this Act.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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