James R. Kennedy - Page 14




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          waiver by respondent of the time restrictions within which                  
          petitioner was required to request an Appeals Office hearing                
          under section 6330.                                                         
               3.  Decision Letter                                                    
               On August 17, 2000, following the equivalent hearing, the              
          Appeals Office issued a decision letter to petitioner stating               
          that respondent would proceed with collection.  Petitioner                  
          contends that the decision letter is tantamount to a valid                  
          determination letter under section 6330(d).                                 
               Petitioner’s position ignores the unambiguous statement in             
          the decision letter that the equivalent hearing was not intended            
          to serve as an Appeals Office hearing within the meaning of                 
          section 6320 or 6330.  As previously discussed, because                     
          petitioner failed to file a timely request for an Appeals Office            
          hearing, the Appeals Office was not obliged to conduct such a               
          hearing.  In this regard, the decision letter was not, and did              
          not purport to be, a determination letter pursuant to section               
          6320 or section 6330.  See Offiler v. Commissioner, supra at 495.           
               In sum, we hold that respondent did not issue a                        
          determination letter to petitioner sufficient to invoke the                 
          Court’s jurisdiction to review the notice of intent to levy.                
          Insofar as the petition filed herein purports to be a petition              
          for review pursuant to section 6330(d), we will dismiss the                 
          petition for lack of jurisdiction on the ground that respondent             






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