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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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Last modified: May 25, 2011