- 7 - obtain verification from the Secretary that the requirements of any applicable law or administrative procedure have been met. Further, section 6330(c)(3) lists the factors that an Appeals officer must consider in making his or her determination. When the Appeals Office issues a determination letter to a taxpayer following an administrative hearing regarding a notice of intent to levy, section 6330(d)(1) provides that the taxpayer will have 30 days following the issuance of such determination letter to file a petition for review with the Tax Court or Federal District Court, as appropriate. See Offiler v. Commissioner, 114 T.C. 492, 498 (2000). We have held that this Court’s jurisdiction under section 6330 depends upon the issuance of a valid determination letter and the filing of a timely petition for review. See Sarrell v. Commissioner, 117 T.C. 122, 125 (2001); Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); Offiler v. Commissioner, supra at 498; see also Rule 330(b). As indicated, petitioner challenges the validity of the notice of determination on the ground that it was not properly signed. In addressing petitioner’s contention, we note as an initial matter that section 6330 does not require that a notice of determination be signed. Cf. Pendola v. Commissioner, 50 T.C. 509, 513-514 (1968) (a notice of deficiency need not be signed in order to be valid); Fox v. Commissioner, T.C. Memo. 1993-277, affd. without published opinion 69 F.3d 543 (9th Cir. 1995)Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011