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In response to the petition, respondent filed a Motion To
Dismiss For Lack Of Jurisdiction And To Strike With Respect To
Dudley Moorhous And As To Taxable Years 1987, 1988, And 1997.
Respondent asserts that the Court lacks jurisdiction with respect
to petitioner Dudley Moorhous on the ground that the “decision
letter” issued to him does not constitute a determination letter
sufficient to invoke the Court’s jurisdiction pursuant to section
6330(d). Respondent contends that petitioner Dorothy Moorhous is
the only proper petitioner before the Court. However, respondent
asserts that the Court lacks jurisdiction with respect to
petitioner Dorothy Moorhous as to the taxable year 1997 on the
ground that neither the notice of intent to levy nor the
determination letter that was issued to her included that taxable
year.4
Petitioner Dudley Moorhous filed an objection to
respondent’s motion to dismiss asserting: (1) Respondent failed
to file his motion to dismiss in a timely manner; (2) where a
husband and wife have filed a joint return, the term “person” as
used in section 6330 should be read as referring to both husband
and wife, thereby barring respondent from issuing separate
notices of intent to levy to petitioners; and (3) to the extent
4 Originally, respondent asserted that the Court lacks
jurisdiction with respect to petitioner Dorothy Moorhous as to
the taxable years 1987, 1988, and 1997. However, respondent
later modified his position, as discussed in the text, infra.
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