- 8 -
demeanor at trial, we find his testimony on this point not to be
credible. See Orum v. Commissioner, supra at 9.
Accordingly, we find that on September 2, 2003, respondent
mailed petitioner the hearing notice for 1994, 1995, 1996, and
1997 to petitioner’s last known address, that petitioner received
it in due course, and that petitioner failed to file a timely
request for an Appeals Office hearing pursuant to section
6330(a)(2) and (3)(B) and (b).
A decision letter is not a determination letter pursuant to
section 6320 or 6330. See Orum v. Commissioner, supra at 7-12;
Kennedy v. Commissioner, 116 T.C. 255, 263 (2001); Offiler v.
Commissioner, 114 T.C. 492, 495 (2000). Respondent did not issue
a determination letter to petitioner sufficient to invoke the
Court’s jurisdiction to review the hearing notice for 1994, 1995,
1996, and 1997. Orum v. Commissioner, supra; Kennedy v.
Commissioner, supra. Accordingly, we shall dismiss the petition
for lack of jurisdiction on the ground that respondent did not
make a determination pursuant to section 6330 regarding the
hearing notice for 1994, 1995, 1996, and 1997 because petitioner
failed to file a timely request for an Appeals Office hearing
pursuant to section 6330(a)(2) and (3)(B) and (b). Orum v.
Commissioner, supra; Kennedy v. Commissioner, supra.
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