- 9 - Where the Appeals Office issues a determination letter to the taxpayer following an administrative hearing regarding a lien or levy action, sections 6320(c) (by way of cross-reference) and 6330(d)(1) provide that the taxpayer will have 30 days following the issuance of the determination letter to file a petition for review with the Tax Court or a Federal District Court. We have held that the Court’s jurisdiction under sections 6320 and 6330 depends on the issuance of a valid determination letter and the filing of a timely petition for review. Kennedy v. Commissioner, 116 T.C. 255, 260-261 (2001); Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); Offiler v. Commissioner, 114 T.C. 492, 498 (2000). As discussed below, we conclude that because respondent did not issue to petitioners a notice of determination pursuant to section 6330 in respect of the notice of intent to levy, we therefore lack jurisdiction over the petition insofar as that matter is concerned. B. Petitioners’ Failure To Make a Timely Request for an Administrative Hearing in Respect of the Notice of Intent To Levy On February 9, 2001, respondent sent to petitioners a notice of intent to levy. Petitioners received the notice of intent to levy on February 12, 2001. The notice informed petitioners that they had 30 days from the date of the notice to file a request for an Appeals Office hearing.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011