Joseph D. and Wanda S. Lunsford - Page 4




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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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