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Held, further, the Court lacks jurisdiction to
review the Appeals officer’s determination that the
levy with regard to the uncollected frivolous return
penalties and related interest should proceed. See
Moore v. Commissioner, 114 T.C. 171 (2000).
Henry H. Van Es, pro se.
Thomas R. Mackinson, for respondent.
OPINION
VASQUEZ, Judge: Petitioner filed a petition in response to
respondent’s Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 (notice of
determination).1 In the petition, petitioner disputes
respondent’s assessment of section 6702 frivolous return
penalties (and related interest) and alleges that respondent has
violated his Fifth Amendment rights as a result of that
assessment. Because under section 6703 we lack jurisdiction to
review assessments of section 6702 frivolous return penalties,
respondent filed a motion to dismiss the petition for lack of
jurisdiction. Petitioner concedes the issue to the extent that
he can file a petition with a U.S. District Court within 30 days
of the dismissal of the instant case.2
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
2 For purposes of respondent’s motion, petitioner does not
dispute various factual allegations that are part of the record.
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Last modified: May 25, 2011