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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.
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Last modified: May 25, 2011