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in district court. It filed a complaint on petition and (2) between the filing of the “appeals therein” meaningless because
Feb. 5, 2019, seeking to collect Weiss’s petition and its denial. they refer to processes that do not exist,
delinquent taxes plus accrued interest, Interpretation of statutory such as administrative appeals of CDP
which then totaled $773,899.84. language: The Third Circuit, citing hearings within the IRS. This, the court
In district court, Weiss claimed Supreme Court and Third Circuit prec- found, would nullify the phrase’s effect,
that the IRS’s action was not timely, edent, stated that words of statutes should in contravention of the canon against
claiming that the running of the limita- be given their ordinary, common mean- superfluity. On the other hand, the court
tion period was not tolled under Sec. ing. Furthermore, the words should be determined that the fourth combination,
6330(e)(1) from when the D.C. Circuit given their contemporary meaning at the “appeals” in the general sense and “there-
issued its mandate through the time the time the statute was adopted. in” as “in such matter,” “produces a rea-
Supreme Court denied his petition for a Appeals therein: To interpret the sonable outcome that is consistent with
writ of certiorari. Sec. 6330(e)(1) states: phrase “appeals therein,” the Third Cir- multiple canons of construction.” Using
cuit analyzed the dictionary meaning (in those meanings for “appeals” and “there-
if a hearing is requested … the 1998, when Sec. 6330(e)(1) was enacted) in,” the court concluded that the phrase
levy actions which are the subject of each of the component words of the applies to any appeals and petitions seek-
of the requested hearing and the phrase separately. It found both words ing review of a CDP hearing, including a
running of any period of limitations had two possible meanings. petition for a writ of certiorari.
under section 6502 (relating to Regarding “appeals,” the court found Pending: The Third Circuit con-
collection after assessment) … shall that one common meaning, in a general sidered two possible ordinary, common
be suspended for the period during sense, was to “[r]esort to a superior (i.e. meanings for “pending.” The first mean-
which such hearing, and appeals appellate) court to review the decision ing was “begun but not yet completed”
therein, are pending. In no event of an inferior (i.e. trial) court” (Black’s (Black’s Law Dictionary (6th ed. 1990)).
shall any such period expire before Law Dictionary (6th ed. 1990)), and that, With that meaning for “pending,” the
the 90th day after the day on which under this meaning, “appeal” could mean hearing and the “appeals therein” would
there is a final determination in both appeals and petitions. A second, be pending until the agency resolved
such hearing. narrower meaning, the court found, was the hearing or a court decided the ap-
“a method of seeking review of an order peal, but after resolution, neither the
Weiss argued that (1) the phrase “ap- that is distinct from other such methods, hearing nor an “appeal therein” would
peals therein” did not include petitions such as a petition.” The court noted that remain pending. In the context of
for writs of certiorari; (2) a denial of a under that narrower meaning, appeals Sec. 6330(e)(1), tolling would occur
petition for a writ of certiorari was not tend to be provided as of right, while while the hearing was active, but it would
a “final determination” in a CDP hear- petitions more frequently depend on the cease for the interval between resolution
ing for purposes of Sec. 6330(e)(1); and discretion of the reviewing body. of the initial hearing and the filing of an
(3) the IRS’s collection action was not Regarding “therein,” the court found appeal, or for the period between when
timely. The IRS argued the opposite. that its ordinary, common meaning could an appeal was resolved and the filing of
The parties both moved for summary be either “in that place” or “in that mat- any allowable successive appeal.
judgment on these issues. ter.” Under the first meaning, in context, Alternatively, the court found that in
The district court held for the IRS. the phrase “appeals therein” would refer 1998 the term “pending” had the ordi-
Weiss appealed the district court’s deci- to appeals pending in the same place as nary, common meaning of “awaiting an
sion to the Third Circuit. the CDP hearing, which would be within occurrence of conclusion of an action,”
the IRS, not in a federal court. Under the such that it described “a period of con-
The Third Circuit’s decision second, the phrase “appeals therein” in tinuance or indeterminacy” (Black’s Law
The Third Circuit affirmed the district context would refer to appeals of a CDP Dictionary (6th ed. 1990)). Under that
court’s holding that the IRS’s collection hearing determination. meaning, a hearing or an appeal therein
action was timely. It found, based on a With the terms “appeals” and “therein” would be pending after its resolution for
plain-language meaning of the terms each having two meanings, the Third the period while the ruling remained
“appeals therein” and “pending” in Sec. Circuit observed that there are four pos- indeterminate due to the possibility
6330(e)(1), that the running of the limi- sible combinations for the meaning of of an impending or imminent appeal.
tation period was tolled during the time the phrase “appeals therein.” However, it Thus, tolling under Sec. 6330(e)(1)
(1) between the D.C. Circuit’s mandate further observed that three of those com- would be continuous from the starting
and the filing of Weiss’s Supreme Court binations would render the expression date of the hearing through the date on

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