Opinion ID: 4146686
Heading Depth: 4
Heading Rank: 4

Heading: Authority to rescind penalty

Text: The Commissioner of Internal Revenue may rescind all or any portion of any penalty imposed by this section with respect to any violation if— (A) the violation is with respect to a reportable transaction other than a listed transaction, and (B) rescinding the penalty would promote compliance with the requirements of this title and effective tax administration.
Notwithstanding any other provision of law, any determination under this subsection may not be reviewed in any judicial proceeding. b. 26 U.S.C. § 6330: Notice and opportunity for [a CDP] hearing before levy  26 U.S.C. § 6330(c)(2)(B) (“¶ (c)(2)(B)”): (c) Matters considered at hearing In the case of any hearing conducted under this section—