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subsequently filed notices of Federal tax lien in connection with
the assessment.
Petitioner timely filed with the Internal Revenue Service a
request for a due process hearing with regard to the filing of
the notices of Federal tax lien. By notice of determination
dated September 15, 1999, respondent’s Appeals officer informed
petitioner that his office had reviewed the proposed collection
action and had determined that there were no deviations from
applicable law or administrative procedures that would warrant
release or withdrawal of the filed tax lien.3
Respondent’s notice of determination stated that if
petitioner wanted to dispute the determination in court, it
should file a petition with the U.S. Tax Court. The notice of
determination further stated: “If the court determines that you
made your petition to the wrong court, you will have 30 days
after such determination to file with the correct court.”
Petitioner timely filed a petition for redetermination with
this Court. Respondent filed a motion to dismiss for lack of
jurisdiction. In his motion, respondent argues that the Tax
Court lacks jurisdiction because petitioner’s tax liability was
3 The notice of determination states that the applicable
laws and administrative procedures were met with “one exception”,
apparently relating to the filing of two notices of Federal tax
lien in two different counties. Cf. sec. 6323(f)(1)(A)(i) and
(ii) (notice of Federal tax lien shall be filed “in one office
within the State”).
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Last modified: May 25, 2011