Lucielle J. Offiler, a.k.a. Lucille Offiler - Page 2




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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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