Peter Rozday v. Commissioner of Internal Reven, 703 F. App'x 138

Rozday underpaid federal taxes for 2006 and 2010 following an IRS audit; the Commissioner sought to file federal tax liens to collect the deficiencies.
The IRS sent Rozday notices of the proposed liens and informed him of his right to a collection due process (CDP) hearing to challenge the underlying assessments.
Rozday requested CDP hearings before the IRS Office of Appeals; the Office of Appeals issued two notices of determination sustaining the lien notices.
Rozday petitioned the Tax Court for review of the notices of determination. The Commissioner moved for summary judgment, relying on the administrative record.
Rozday did not contest the merits or allege abuse of discretion by the Appeals Office; instead he argued the Tax Court lacked jurisdiction to conduct a de novo trial and sought dismissal.
The Tax Court granted summary judgment for the Commissioner on the administrative record; Rozday appealed only the jurisdictional argument.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the Tax Court lacks jurisdiction to conduct a de novo trial on § 6330(d)(1) CDP petitions	Rozday: Tax Court cannot exercise "original jurisdiction" to hold a de novo trial; it may only review the administrative record	Commissioner: Tax Court has jurisdiction to review notices of determination under § 6330(d)(1) and may proceed consistent with its procedures	Court: Did not decide the broader de novo trial question because Tax Court decided on the administrative record; Tax Court had jurisdiction to review the notices and judgment affirmed

Robinette v. Comm’r, 439 F.3d 455 (8th Cir.) (discusses limits on Tax Court gathering new evidence when reviewing appeals officer decisions)
Emerson v. Thiel Coll., 296 F.3d 184 (3d Cir. 2002) (court will not decide issues not raised or necessary to disposition)
Boyd v. Comm’r, 451 F.3d 8 (1st Cir.) (Tax Court jurisdiction exists where IRS issues written notice of determination and taxpayer timely files petition)