Joseph D. and Wanda S. Lunsford - Page 8




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          decided an issue regarding the adequacy of the hearing                      
          opportunity and its ramifications which should have been                    
          considered in the first instance by a district court with subject           
          matter jurisdiction.                                                        
               Secondly, in Meyer v. Commissioner, supra, our holding that            
          the notice of determination was invalid was improperly predicated           
          on facts regarding procedures that were followed prior to the               
          issuance of the notice of determination rather than on the notice           
          of determination itself.  Id. at 422-423.  Our analysis in Meyer            
          improperly required us to look behind the notice of                         
          determination.                                                              
               In Offiler v. Commissioner, 114 T.C. at 498, we analogized a           
          notice of determination issued pursuant to section 6330(c)(3) to            
          a notice of deficiency issued pursuant to section 6212, and said            
          that the notice of determination is the jurisdictional                      
          “equivalent of a notice of deficiency.”6  In the context of a               


               5(...continued)                                                        
          jurisdiction over a sec. 6330 case involving income tax and                 
          noting that the taxpayer had 30 days to file in the Tax Court.              
          In True, the taxpayer had not been given an opportunity for an              
          Appeals hearing.  The district court properly deferred                      
          consideration of that matter to the Tax Court, which had subject            
          matter jurisdiction.                                                        
               6In Meyer v. Commissioner, 115 T.C. 417, 421 (2000), we                
          correctly stated the role that a notice of determination and                
          timely petition play in our jurisdiction as follows:                        
                    Section 6330(d) imposes certain procedural                        
               prerequisites on judicial review of collection matters.                
                                                             (continued...)           





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