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process hearing before Appeals under section 6330. The notice
specified that petitioner had 30 days from the February 1, 1999,
notice to request a hearing. Petitioner made no request for a
hearing within 30 days of the February 1, 1999, notice. Because
no section 6330 hearing was requested, Appeals made no
determination pursuant to section 6330(c).
Section 6330(d) provides for judicial review of an Appeals
determination. Section 6330(d) provides:
(d) Proceeding After Hearing.--
(1) Judicial review of determination.-–The person
may, within 30 days of a determination under this
section, appeal such determination–-
(A) to the Tax Court (and the Tax Court shall
have jurisdiction to hear such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to a
district court of the United States.
If a court determines that the appeal was to an incorrect
court, a person shall have 30 days after the court
determination to file such appeal with the correct court.
[Emphasis added.6]
The determination by Appeals is the focus of any review in this
Court under section 6330(d), and that section specifies that a
6A taxpayer may file a petition with the Tax Court for
review of an Appeals’ determination where the underlying tax is
the type of tax over which the Court normally has jurisdiction.
See Moore v. Commissioner, 114 T.C. 171 (2000) (dismissing
petition for review of collection action on the ground that the
underlying trust fund taxes were not the type of tax over which
the Court normally has jurisdiction). The tax in question in
this case is income tax, over which we normally have
jurisdiction.
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Last modified: May 25, 2011