David C. McCune - Page 4

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                  On March 1, 2000, petitioner mailed a petition to the Tax                            
            Court that was received and filed on March 6, 2000.  The petition                          
            seeks review of respondent’s July 29, 1999, determination.                                 
                  Section 6330 generally provides that the Internal Revenue                            
            Service cannot proceed with the collection of taxes by way of a                            
            levy on a taxpayer’s property until the taxpayer has been given                            
            notice of and the opportunity for an administrative review of the                          
            matter in the form of a CDP hearing.  See sec. 301.6330-1T,                                
            Temporary Proced. & Admin. Regs., 64 Fed. Reg. 3407 (Jan. 22,                              
            1999).  See generally Goza v. Commissioner, 114 T.C. 176, 179-182                          
                  Section 6330(d)(1) provides:                                                         
                  SEC. 6330(d).  Proceeding After Hearing.--                                           
                        (1) Judicial review of determination.–-The person                              
                  may, within 30 days of a determination under this                                    
                  section, appeal such determination–-                                                 
                              (A) to the Tax Court (and the Tax Court shall                            
                        have jurisdiction to hear such matter); or                                     
                              (B) if the Tax Court does not have                                       
                        jurisdiction of the underlying tax liability, to a                             
                        district court of the United States.                                           
                  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.                                                                       
                  In this case, petitioner challenged the CDP notice and                               
            requested a CDP hearing.  Appeals determined, on July 29, 1999,                            
            that the CDP notice and proposed levy actions satisfied sections                           

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