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informing her of her right to challenge the
determination in Court. On Oct. 16, 2000, Ps filed a
joint petition for review with the Court. In response
to the petition, R filed a motion to dismiss for lack
of jurisdiction as to P-H and to strike as to certain
taxable years.
Held: R’s decision to conduct a so-called
equivalent hearing did not result in a waiver by R of
the time restrictions imposed upon P-H for requesting
an Appeals Office hearing pursuant to sec. 6330, I.R.C.
Kennedy v. Commissioner, 116 T.C. __ (2001), followed.
Held, further, insofar as the petition filed
herein purports to be a petition for review filed by P-
H, the Court lacks jurisdiction on the ground that R
did not issue a determination letter to P-H pursuant to
sec. 6330, I.R.C., due to P-H’s failure to file a
timely request for an Appeals Office hearing under sec.
6330(a)(2) and (3)(B) and (b), I.R.C.
Held, further, R was not barred from issuing
separate notices of intent to levy to P-H and P-W
despite the fact that they may have filed joint returns
for the years in issue. The term “person” as used in
sec. 6330, I.R.C., does not require R to treat a
husband and wife who filed a joint return for a
particular year as a single unit.
John F. Rodgers, for petitioners.
Jeffrey E. Gold, for respondent.
OPINION
RUWE, Judge: This case was assigned to Special Trial Judge
Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
1 Unless otherwise indicated, all section references are to
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