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deficiency jurisdiction, the Court's jurisdiction under section
6330(d) is dependent upon a valid determination letter and a
timely filed petition for review. See Rule 330(b). Like a
notice of deficiency under section 6213(a), an Appeals Office
determination letter is a taxpayer's "ticket" to the Tax Court.
See Offiler v. Commissioner, 114 T.C. 492, 498 (2000). See also
Mulvania v. Commissioner, 81 T.C. 65, 67 (1983); see also Gati v.
Commissioner, 113 T.C. 132, 134 (1999). Moreover, a petition for
review under section 6330 must be filed with the appropriate
court within 30 days of the mailing of the determination letter.
See McCune v. Commissioner, 115 T.C. __ (2000).
In addition to timely filing requirements, section 6330(d)
limits the Tax Court's jurisdiction to the review of collection
actions in which the underlying tax is of a type over which the
Court normally has jurisdiction. See Van Es v. Commissioner, 115
T.C. __ (2000)(dismissing a petition for review of a collection
action pertaining to the frivolous return penalty); Moore v.
Commissioner, 114 T.C. 171 (2000) (dismissing a petition for
review of a collection action pertaining to trust fund taxes).
As indicated, respondent moves to dismiss on the alternative
grounds: (1) The petitions were not filed within the 30-day
filing period prescribed in section 6330(d)(1)(A); and (2) the
underlying liabilities (frivolous return penalties) are not
matters over which the Court normally has jurisdiction.
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Last modified: May 25, 2011