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(A) to the Tax Court (and the Tax Court shall
have jurisdiction with respect to such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to a
district court of the United States.
Thus, if we have general jurisdiction over the type of tax
involved, a “determination” by Appeals and a timely petition are
the only requirements for the exercise of our jurisdiction under
section 6330. Temporary regulations promulgated under section
6330 require that the “determination” by Appeals be issued in the
form of a “written” notice. Sec. 301.6330-1T(e)(3), Q&A-E7,
Temporary Proced. & Admin. Regs, 64 Fed. Reg. 3411-3412 (Jan. 22,
1999).2 Thus, we have held that our jurisdiction under section
6330(d)(1) depends upon the issuance of a valid notice of
determination and a timely petition for review. Sarrell v.
Commissioner, 117 T.C. 122, 125 (2001); Offiler v. Commissioner,
114 T.C. 492, 498 (2000); Goza v. Commissioner, 114 T.C. 176, 182
(2000).
On April 30, 1999, respondent issued a notice of intent to
levy to petitioners. The proposed levy was to collect unpaid
2H. Conf. Rept. 105-599, at 266 (1998), 1998-3 C.B. 747,
1020, states in pertinent part:
Judicial Review
The conferees expect the appeals officer will
prepare a written determination addressing the issues
presented by the taxpayer and considered at the
hearing. * * * [Accord Goza v. Commissioner, 114 T.C.
176, 181 (2000).]
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