Joseph D. and Wanda S. Lunsford - Page 11




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          jurisdiction under section 6330(d), in order to resolve the                 
          underlying dispute in a fair and expeditious manner.                        
               In the instant case, there is nothing in the notice of                 
          determination which leads us to conclude that the determination             
          was invalid.  The notice of determination clearly embodies the              
          Appeals officer’s determination that collection by way of levy              
          may proceed.  Thus, regardless of whether petitioners were given            
          an appropriate hearing opportunity, there was a valid                       
          determination and a timely petition.  Those are the only                    
          statutory requirements for jurisdiction in section 6330(d)(1)(A).           
          Accordingly, we hold that we have jurisdiction to review the                
          determination in this case.                                                 

                                                       An appropriate order           
                                                  will be issued.                     


               Reviewed by the Court.                                                 
               WELLS, COHEN, SWIFT, GERBER, COLVIN, GALE, and THORNTON,               
          JJ., agree with this majority opinion.                                      

















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