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Held: Pursuant to sec. 6330(d), I.R.C., our
jurisdiction is dependent upon the issuance of a
determination and the filing of a petition within 30
days of the issuance of such determination. Because R
did not issue a determination to P, we must dismiss
this case for lack of jurisdiction.
Lucielle J. Offiler, pro se.
Monica J. Miller, for respondent.
OPINION
RUWE, Judge: The petition in this case is based on
respondent’s alleged failure to hold a meaningful collection due
process hearing as required by section 6330.1 Respondent moved
to dismiss for lack of jurisdiction on the grounds that
petitioner did not make a timely request for a collection due
process hearing by the Internal Revenue Service, Office of
Appeals (Appeals), and therefore respondent was not required to,
and did not, hold a hearing or issue a notice of determination
which is a prerequisite to our jurisdiction under section
6330(d). At the time the petition was filed, petitioner resided
in Kissimmee, Florida.
Background
Petitioner seeks relief with respect to her 1993, 1994, and
1995 tax years. On October 13, 1995, a notice of deficiency for
1Unless otherwise indicated, section references are to the
Internal Revenue Code applicable to the years in issue.
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Last modified: May 25, 2011