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circumstances, pursuant to section 6330(d), only petitioner
Russell L. Voorhees may file a petition with the Court. Since
respondent did not issue a notice of determination to petitioner
Ruth C. Voorhees, petitioner Ruth C. Voorhees may not invoke this
Court’s jurisdiction.
We reject petitioners’ contention that respondent’s motion
is raised late in the proceedings and is untimely. The notice of
determination is a jurisdictional requirement of the Court, and
jurisdictional matters may be raised at any stage of the
proceedings. In addition, in their response to the motion to
dismiss petitioners contend that dismissal against petitioner
Ruth C. Voorhees would amount to a dismissal against both
petitioners and that such a result is “not within the purview or
the intent of the law”. This contention is without merit.
Petitioners are not treated as a single person under section
6330. Because Ruth C. Voorhees did not request a hearing, the
Appeals Office was not obligated to conduct a hearing with
respect to her liabilities. Consequently the Appeals Office was
not obligated to issue a notice of determination to Ruth C.
Voorhees and did not do so. Because Ruth C. Voorhees did not
receive a notice of determination, she may not join in petitioner
Russell L. Voorhees’ challenge to his notice of determination.
See Moorhous v. Commissioner, supra at 270 (holding that taxpayer
husband, who filed jointly with his wife but did not receive a
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Last modified: May 25, 2011