Joseph D. and Wanda S. Lunsford - Page 9




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          notice of deficiency, we have consistently held that as a general           
          rule we do not look behind the notice to determine its validity.            
          Pietanza v. Commissioner, 92 T.C. 729, 735 (1989), affd. without            
          published opinion 935 F.2d 1282 (3d Cir. 1991); Riland v.                   
          Commissioner, 79 T.C. 185, 201 (1982); Estate of Brimm v.                   
          Commissioner, 70 T.C. 15, 22 (1978); Greenberg’s Express, Inc. v.           
          Commissioner, 62 T.C. 324, 327 (1974).  It is well established              
          that the Tax Court will generally examine only the notice of                
          deficiency to determine whether the notice was valid for                    
          jurisdictional purposes.  See Sealy Power, Ltd. v. Commissioner,            
          46 F.3d 382, 388 n.25 (5th  Cir. 1995), affg. in part and revg.             
          in part T.C. Memo. 1992-168; Clapp v. Commissioner, 875 F.2d                
          1396, 1402 (9th Cir. 1989).                                                 
               We believe the same principles are applicable to a section             
          6330 determination.  Our jurisdiction under section 6330(d)(1)(A)           
          is established when there is a written notice that embodies a               



               6(...continued)                                                        
               Much like the Court’s deficiency jurisdiction, the                     
               Court’s jurisdiction under section 6330(d) is dependent                
               upon a valid determination letter and a timely filed                   
               petition for review.  See Rule 330(b).  Like a notice                  
               of deficiency under section 6213(a), an Appeals Office                 
               determination letter is a taxpayer’s “ticket” to the                   
               Tax Court.  See Offiler v. Commissioner, 114 T.C. 492,                 
               498 (2000); see also Mulvania v. Commissioner, 81 T.C.                 
               65, 67 (1983); Gati v. Commissioner, 113 T.C. 132, 134                 
               (1999).  Moreover, a petition for review under section                 
               6330 must be filed with the appropriate court within 30                
               days of the mailing of the determination letter.  See                  
               McCune v. Commissioner, 115 T.C. 114 (2000).                           





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