Franklin A. Ogden - Page 7




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               SEC. 6330(d).  Proceeding After Hearing.--                             
                    (1) Judicial review of determination.-–The person                 
               may, within 30 days of a determination under this                      
               section, appeal such determination--                                   
                         (A) to the Tax Court (and the Tax Court shall                
                    have jurisdiction to hear such matter); or                        
                         (B) if the Tax Court does not have                           
                    jurisdiction of the underlying tax liability, to a                
                    district court of the United States.                              
               If a court determines that the appeal was to an                        
               incorrect court, a person shall have 30 days after the                 
               court determination to file such appeal with the                       
               correct court.                                                         
          See McCune v. Commissioner, 115 T.C. 114 (2000) (dismissing a               
          petition for lack of jurisdiction where the taxpayer failed to              
          file his initial petition for review with the Federal District              
          Court within the 30-day period).                                            
          We have held that the Court’s jurisdiction under sections                   
          6320 and 6330 depends upon the issuance of a determination letter           
          and the filing of a timely petition for review.  See Sarrell v.             
          Commissioner, 117 T.C. 122, 125 (2001); Offiler v. Commissioner,            
          supra at 498.                                                               
               In the instant case, petitioner erroneously filed his                  
          initial petition with the District Court.  On December 20, 2000,            
          the District Court issued an order dismissing the petition for              
          lack of jurisdiction and informing petitioner that he would have            
          30 days from the date of the order to file a petition with the              
          Tax Court.  Petitioner again failed to file a petition for review           






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