Joseph D. and Wanda S. Lunsford - Page 1

                                   117 T.C. No. 16                                    

                               UNITED STATES TAX COURT                                

                   JOSEPH D. AND WANDA S. LUNSFORD, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18071-99L.               Filed November 30, 2001.           

                    R issued a notice of intent to levy, and Ps                       
               requested a hearing before an IRS Appeals officer (A)                  
               pursuant to sec. 6330, I.R.C.  In their request Ps                     
               questioned whether there was a valid summary record of                 
               the assessment of the taxes in issue.  A sent a letter                 
               to Ps that enclosed a Form 4340, Certificate of                        
               Assessments and Payments, showing that the assessments                 
               were made and invited Ps to raise additional issues,                   
               but Ps did not do so.  A did not schedule a face-to-                   
               face hearing.  A issued a notice of determination, and                 
               Ps timely petitioned the Tax Court for review.                         
                    Held:  The Tax Court has jurisdiction under sec.                  
               6330(d)(1)(A), I.R.C., based on a valid notice of                      
               determination and a timely filed petition.  In                         
               determining the validity of the notice of determination                
               for jurisdictional purposes, we do not look behind the                 
               notice to see whether Ps were afforded an appropriate                  
               IRS Appeals hearing.  The notice of determination sent                 
               to Ps was valid on its face, and we have jurisdiction                  
               to review the determination.  Meyer v. Commissioner,                   
               115 T.C. 417 (2000), is overruled to the extent it                     

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