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COLVIN, J., dissenting: I voted yes in Lunsford v.
Commissioner, 117 T.C. ____ (2001) (Lunsford I), because I
believe our jurisdiction in that case is provided by the notice
of determination. However, I dissent here because I believe the
fact that we have jurisdiction does not relieve respondent of the
duty to provide an opportunity for a hearing as required by
section 6330(b).
Because we have jurisdiction, if we had required respondent
to provide an opportunity to petitioner to have a hearing, we
could have then concluded the case by using whatever procedure is
appropriate (e.g., a trial or dispositive motion) without
requiring the taxpayer to file a new petition.
GALE, J., agrees with this dissenting opinion.
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