Ronald W. Nelson, Jr. and Jennifer J. Nelson - Page 12




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          notice of intent to levy, the Appeals Office was not obliged to             
          conduct such a hearing.  In this regard, the decision letter                
          issued to petitioners was not, and did not purport to be, a                 
          notice of determination pursuant to section 6320 or section 6330.           
          See Moorhous v. Commissioner, supra; Kennedy v. Commissioner,               
          supra; Offiler v. Commissioner, supra at 495.                               
               E.  Conclusion                                                         
               Consistent with the foregoing, we shall grant respondent’s             
          Motion To Dismiss For Lack Of Jurisdiction And To Strike, as                
          supplemented, on the ground that the Appeals Office did not issue           
          a determination letter to petitioners pursuant to section 6330              
          due to petitioners’ failure to file a timely request for an                 
          Appeals Office hearing pursuant to section 6330(a)(3)(B) and (b).           
          In addition, we shall strike all references in the petition to              
          the decision letter.                                                        
               F.  Postscript Regarding Section 6673                                  
               Because our action granting respondent’s motion will serve             
          to dismiss only a portion of this case, we take this opportunity            
          to advise petitioners of the provisions of section 6673(a)(1).              
          As relevant herein, that section authorizes the Tax Court to                
          require a taxpayer to pay to the United States a penalty not in             
          excess of $25,000 whenever it appears that proceedings have been            
          instituted or maintained by the taxpayer primarily for delay or             
          that the taxpayer's position in such proceeding is frivolous or             






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