Byers essentially held that in CDP cases where there is no challenge to the underlying liability, venue for an appeal is the DC Circuit Court of Appeals, unless the parties stipulate otherwise. For CDP cases where there is a mixed question of liability and collection matters, or a CDP case where there is solely a question as to the amount or existence of an underlying liability, venue for individuals would likely be tied to the legal residence of the taxpayer at the time of filing the petition, or, if a corporation, the principal place of business or principal office or agency of the corporation.I strongly recommend Professor Book's blog entry for much more nuanced discussion of the issues.
For related discussion, see Golsen and Small Cases -- S Cases -- in the Tax Court (Procedurally Taxing 1/15/14), here.
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