- 5 - 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 thePage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011