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6330 has been mailed to the taxpayer and only if a timely
petition to the Tax Court has been filed. Offiler v.
Commissioner, 114 T.C. 492, 498 (2000) (“The notice of
determination provided for in section 6330 is, from a
jurisdictional perspective, the equivalent of a notice of
deficiency.”).
Generally, the Tax Court does not have jurisdiction to
review decisions made by respondent in equivalent hearings, and a
decision letter thereunder does not constitute a notice of
determination pursuant to section 6330 from which a petition may
be filed in this Court.1 Sec. 301.6330-1T(i), Temporary Proced.
& Admin. Regs., 64 Fed. Reg. 3413 (Jan. 22, 1999); Kennedy v.
Commissioner, 116 T.C. 255, 262-263 (2001); Johnson v.
Commissioner, 86 AFTR 2d 2000-5225, 2000-2 USTC par. 50,591
(D. Or. 2000).
Unless a taxpayer otherwise clearly and concisely conveys to
respondent a change of address, the address reflected on the
taxpayer’s most recently filed tax return will be treated as the
last known address. United States v. Zolla, 724 F.2d 808, 810
1 The temporary regulations provide a limited exception where a
taxpayer seeks review of respondent’s decision in an equivalent
hearing with regard to innocent spouse status under sec. 6015(b)
or (c). Sec. 301.6330-1T(i)(2), Q&A-I5, Temporary Proced. &
Admin. Regs., 64 Fed. Reg. 3413 (Jan. 22, 1999); Mather &
Weisman, 638-2d Tax Mgmt. (BNA), “Defensive Measures,” at A-109
(2000).
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Last modified: May 25, 2011