JURISDICTION OF TAX COURT OVER COLLECTION DUE PROCESS CASES.

SEC. 855. JURISDICTION OF TAX COURT OVER COLLECTION DUE PROCESS CASES.(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.