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The Court’s deficiency jurisdiction is generally limited to
the redetermination of income, estate, and gift taxes. Moore v.
Commissioner, 114 T.C. 171, 175 (2000). The Court interpreted
section 6330(d)(1)(A) and (B) as not expanding the Court’s
jurisdiction beyond the types of taxes over which the Court
generally has jurisdiction. Id. The Court has held that we do
not have jurisdiction to review the Commissioner’s determination
to assess the frivolous return penalty under section 6702. Van
Es v. Commissioner, 115 T.C. 324, 328-329 (2000). In that
situation, section 6330(d)(1) provides that “If a court
determines that the appeal was to an incorrect court, a person
shall have 30 days after the court determination to file such
appeal with the correct court.”
Accordingly, we shall grant respondent’s motion to dismiss
for lack of jurisdiction and to strike with respect to the
frivolous return penalty.
In petitioner’s motion, petitioner asks the Court to dismiss
this case for lack of jurisdiction on the ground that the Appeals
officer failed to verify that the requirements of all applicable
law and administrative procedure were met as required by section
6330(c)(1).
Because we lack jurisdiction to review the determination
with regard to the frivolous return penalty, we shall not decide
whether the hearing requirement under section 6330(b) was met
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Last modified: May 25, 2011