Ronald W. Nelson, Jr. and Jennifer J. Nelson - Page 5




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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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