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existed. Petitioner did not amend the petition or pay the filing
fee, and his 1996 tax case was dismissed on May 20, 1998. After
the dismissal, respondent assessed the income tax deficiency
against petitioner. In addition to that assessment, during 1997,
respondent assessed a $532.76 penalty under section 6682 in
connection with petitioner’s 1996 tax year.
On July 27, 2000, respondent issued to petitioner a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing
under section 6330. In response to this notice, petitioner
requested a section 6330 hearing, which occurred during spring
2001. On May 2, 2001, petitioner was sent a Notice of
Determination Concerning Collection Action(s) under section
6320/6330. This notice informed petitioner of the following:
(1) His right to appeal to this Court, (2) the determination that
a levy was the appropriate collection tool, (3) the Internal
Revenue Service’s belief that petitioner’s position at the
hearing was frivolous and had no basis in law, and (4) that all
procedures and administrative requirements had been met.
On May 31, 2001, petitioner filed a Petition for Lien or
Levy Action Under Code Section 6330(d). On July 23, 2001,
respondent filed a motion to dismiss the petition for lack of
jurisdiction insofar as it relates to the section 6682 penalty.
OPINION
We must decide: (1) Whether to dismiss for lack of
jurisdiction with respect to the penalty assessed petitioner
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