117 T.C. No. 18
UNITED STATES TAX COURT
DAVID J. AND JO DENA JOHNSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12616-00L. Filed November 30, 2001.
Ps filed returns for 1994, 1995, and 1996, in
which they reported their wages as income. Ps later
filed amended returns for those years in which they
reported no income and contended that wages are not
taxable. R assessed the frivolous return penalty
imposed by sec. 6702, I.R.C., for those years. After
offering Ps an opportunity to attend a prelevy hearing,
R issued a notice of determination under secs. 6320
and/or 6330, I.R.C.
Ps contend that R’s determination is invalid
because R failed to comply with the hearing requirement
provided by sec. 6330(b)(1), I.R.C. R contends that we
lack jurisdiction under sec. 6330(d)(1)(A), I.R.C., to
review the determination because it relates to the
frivolous return penalty.
Held: We lack jurisdiction to review R’s lien and
levy determination to proceed with collection of the
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