- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011