Russell L. and Ruth C. Voorhees - Page 5

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          Court”.  Moorhous v. Commissioner, supra at 268-269.  The Court’s           
          jurisdiction under section 6330 depends on the issuance of a                
          valid determination letter and the filing of a timely petition              
          for review.  Id. at 269.  It is well settled that this Court can            
          proceed in a case only if we have jurisdiction and that any                 
          party, or the Court sua sponte, can question jurisdiction at any            
          time.  Neely v. Commissioner, 115 T.C. 287, 290 (2000).                     
               If a husband and wife file a joint Federal income tax                  
          return, “the tax shall be computed on the aggregate income and              
          the liability with respect to the tax shall be joint and                    
          several”.  Sec. 6013(d)(3).  Section 6330, however, “does not               
          direct the Commissioner to treat a husband and wife who have                
          filed a joint return as a single person for purposes of that                
          provision * * * [and] it follows that the Commissioner may elect            
          to pursue one or both the spouses for the collection of the tax.”           
          Moorhous v. Commissioner, supra at 271.                                     
               As we have indicated above, on August 21, 2001, and in                 
          accordance with section 6331, respondent issued to petitioners a            
          notice of intent to levy.  Petitioner Russell L. Voorhees then              
          completed a timely request for hearing, and, in accordance with             
          section 6330, he received an Appeals Office hearing.  Although              
          respondent issued the notice of intent to levy to both                      
          petitioners, the Appeals Office only issued a notice of                     
          determination to petitioner Russell L. Voorhees.  Under these               

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