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Section 6320 and/or 6330 of the Internal Revenue Code (the
decision letter). See sec. 301.6330-1(i), Proced. & Admin. Regs.
The decision letter was issued in respect of the notice of intent
to levy, and it reflected the conclusion of the Appeals Office
that the notice of intent to levy was an appropriate collection
action by respondent. The decision letter also stated in
pertinent part:
Your due process hearing request was not filed within
the time prescribed under Section 6320 and/or 6330.
However, you received a hearing equivalent to a due
process hearing except that there is no right to
dispute a decision by the Appeals Office in court under
IRC Sections 6320 and/or 6330.
F. Petitioners’ Petition and Respondent’s Motion
On March 4, 2002, petitioners filed with the Court a
Petition For Lien Or Levy Action Under Code Sections 6320(c) Or
6330(d). See Rule 331(b). Petitioners filed their petition in
respect of both the notice of intent to levy and the notice
required by section 6320(a).
In response to the petition, respondent filed a Motion To
Dismiss For Lack Of Jurisdiction And To Strike. Respondent
asserts that the Court lacks jurisdiction in respect of the
notice of intent to levy on the ground that the decision letter
does not constitute a notice of determination sufficient to
invoke the Court’s jurisdiction pursuant to section 6330(d).
Petitioners filed an objection to respondent’s motion to
dismiss, asserting in pertinent part as follows:
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Last modified: May 25, 2011