- 7 - 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 reviewPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011