David C. McCune - Page 6

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            30-day period after dismissal by the District Court.  Petitioner                           
            argues that his time to file in the District Court was extended                            
            by his request for reconsideration and that his time to file in                            
            this Court should run from the date that he received the order of                          
            dismissal from the District Court.                                                         
                  Section 6330(d)(1) provides for appeal within 30 days of the                         
            Appeals Office determination and an additional 30 days after a                             
            court determination that the appeal was to an incorrect court.                             
            The statutory periods are jurisdictional and cannot be extended.                           
            See, e.g., Joannou v. Commissioner, 33 T.C. 868, 869 (1960);                               
            Hodges v. Commissioner, T.C. Memo. 1987-340.  A fortiori, they                             
            cannot be extended by petitioner’s unilateral action in                                    
            requesting reconsideration or in deciding when to pick up his                              
                  Petitioner’s case in the District Court was not filed within                         
            30 days of the July 29, 1999, notice of determination (or even                             
            within 30 days of the denial of his request for reconsideration).                          
            An untimely filing in an incorrect court could not extend the                              
            time to file in the correct court.  A subsequent untimely filing                           
            in the correct court clearly must be dismissed.                                            

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