David C. McCune - Page 5

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            6631 and 6321 and the applicable administrative procedures.  That                          
            determination triggered the 30-day period within which petitioner                          
            could seek judicial review.  Section 301.6330-1T(f)(2), Temporary                          
            Proced. & Admin. Regs., Fed. Reg. 3412 (Jan. 22, 1999), provides:                          
                        (f)(2) Questions and answers.  The questions and                               
                  answers illustrate the provisions of this paragraph (f)                              
                  as follows:                                                                          
                             *     *     *     *     *     *     *                                     
                        A-F3.  If the Tax Court would have jurisdiction                                
                  over the type of tax specified in the CDP Notice (for                                
                  example, income and estate taxes), then the taxpayer                                 
                  must seek judicial review by the Tax Court. * * *                                    
                        Q-F4.  What happens if the taxpayer timely appeals                             
                  Appeals’s determination to the incorrect court?                                      
                        A-F4.  If the court to which the taxpayer directed                             
                  a timely appeal of the Notice of Determination                                       
                  determines that the appeal was to the incorrect court                                
                  (because of jurisdictional, venue or other reasons),                                 
                  the taxpayer will have 30 days after the court’s                                     
                  determination to that effect within which to file an                                 
                  appeal to the correct court.  [Emphasis added.]                                      
            Petitioner filed his initial appeal with the District Court more                           
            than 30 days after the notice of adverse determination.                                    
            Petitioner then filed a petition in this Court more than 30 days                           
            after the order of dismissal by the District Court.                                        
                  Respondent’s position is that the untimeliness of the                                
            petition to the District Court renders inapplicable the                                    
            additional 30-day period set forth in section 6330(d)(1) where an                          
            appeal is initially to an incorrect court and, in any event, the                           
            petition was untimely in this Court because not filed within the                           

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