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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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Last modified: May 25, 2011