concerning the jurisdiction of the texas court under section sixty three thirty d one of the internal revenue code that section governs the jurisdiction of the courts to hear appeals from the termination notices of tax lien filing and a right to a hearing concerning income tax and one noticed of intend to levy with respect to trust fund penalty assessments that have been made before provision in the statute the plain language of sixty three thirty do you want to make states that taxpayer may appeal to the determination to the tax court and the tax court should have jurisdiction with respect to such matter so the court congress gave the tax court jurisdiction over all the p o s involving determinations under sixty three thirty and sixty three twenty the logical inferences the thatchers the actual be limited to items  congress used the present tense the tax court does not have jurisdiction and this would occur in a situation where there was either a jeopardy assessment and the taxpayer petition the tax court on the additional taxes due and the tax payer find out a tax court petition regarding the income tax deficiency notice in those two cases the tax court would have currently jurisdiction of matter was heard all three collection due process determinations were heard in one hearing there were although there were three separate letters they all basically said the same thing as to why this action was being upheld and basically it will make sense to go to one court since the appeal officer heard all three cases all three appeals f the same time considered  internal revenue code so if there's an employment tax case which at the cortex court holds it doesn't have jurisdiction and it would be for the district court but if one of the writ issues raised in the fuse officer hearing was couldn't consider in effect need a quick consider the entire record before the court the appeals officer so given the fact that there's basically one hearing and one determination where you have a situation where you have numerous taxes like income and employment taxes or income and various penalties heard at the same time by the same appeals officer it doesn't make sense to have a go one court to hear the texas court to hear the issue of income tax the district court to hear whether the ruling was erroneous work relates to a penalty or the district court here where you have a notice that lists both employment taxes and income taxes and the tax error there was never any ruling on my case this wasn't a deficiency case i overstated my tax due and i want to pay the amount of the employment tax liability over time and abate the income tax well you could then have a ruling with the i r s appeals officer says we're not going to break the income tax since you're not paying enough to pay part of the employment taxes i'm going to deny the appeal and then he the taxpayer would be forced to go makes but i hadn't completed your honor basically the district court would be looking solely at whether or not the employment tax issue was decided properly while i can't determine whether or not the income tax issue was decided but there was an income tax outside there and the tax payer could have paid more then the amount of the employment tax therefore i affirm it and then the tax or comes down with the decision subsequently saying we refuse the record and we've determined that in fact the taxpayer is correct as to his income jurisdiction over matters over which would have deficiency jurisdiction but that's not the language of the statute the language of the statute is very clear of the texas court so have jurisdiction with respect to such matter and it doesn't taxes on income tax returns you file or you could have a reading where this refers to as the dissenting opinion johnson the district court would have concurrence or stiction over employment taxes with the tax court but the tax courts grant of jurisdiction is brought in includes all determinations under sixty three thirty and we submit that that is that the export their forehead jurisdiction in thi