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T.C. 122, 125 (2001); Offiler v. Commissioner, 114 T.C. 492, 498
(2000).
When respondent issues a notice of determination to a person
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 person will have 30 days following
the issuance of such notice to file a petition for review with
the Tax Court or the Federal District Court, as appropriate.4
Offiler v. Commissioner, supra at 498; 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).
4 Sec. 6330(d)(1) provides:
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 with respect to 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.
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Last modified: May 25, 2011