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The legislation treats as separate actions the
Commissioner’s filing of a tax lien and the Commissioner’s
notification of an intent to levy. In the case of liens, section
6320 generally provides that the Commissioner must notify a
taxpayer of the filing of any lien under section 6323 and his or
her right to an administrative (Appeals Office) hearing as to the
propriety of that lien. In the case of levies, section 6330
generally prohibits the Commissioner from levying upon property
subject to a lien until the taxpayer has been given notice of and
the opportunity for an administrative (Appeals Office) hearing as
to the proposed levy. Both sections 6320 and 6330 also give
taxpayers the right to petition this Court (or, in certain
circumstances, a District Court) for judicial review of the
administrative determination if they are dissatisfied with it.
Kennedy v. Commissioner, 116 T.C. 225 (2001).
Here, respondent issued to petitioner after January 18,
1999, a notice of determination under section 6330 as to the
proposed levy, and petitioner timely petitioned this Court to
review that determination. Petitioner’s petition requests only a
review of the determination set forth in the notice of
determination; to wit, respondent’s determination under section
6330 as to the proposed levy. Our jurisdiction, therefore, turns
on whether, for purposes of section 6330, respondent’s
notification to petitioner of respondent’s intent to levy was the
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Last modified: May 25, 2011