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16th day after the request for review under section 7429(a)(2)
was made. See sec. 301.7429-3(a), Proced. & Admin. Regs. For
purposes of section 7429(b)(1), petitioner made his timely
request for administrative review under section 7429(a)(2) on May
20, 2003. The 16th day after petitioner's request was made was
June 5, 2003. Respondent did not notify petitioner of his
determination under section 7429(a)(3) until some date following
July 16, 2003.8 Consequently, the earlier of the two dates was
June 5, 2003, and this date is the date for measuring the Tax
Court filing deadline for purposes of section 7429(b)(1). Ninety
days after June 5, 2003, was September 3, 2003. To meet the
requirements for judicial review under section 7429(b)(1),
petitioner was required to commence his civil action in this
Court before September 4, 2003. We did not receive petitioner's
motion for review of the jeopardy assessment and jeopardy levy
until November 19, 2003. Accordingly, we hold that petitioner's
motion was untimely, and, therefore, we do not have jurisdiction
8 The record reveals at least four possible notification
dates: (1) July 17, 2003, when the Appeals officer sent a
statement of his initial determination to petitioner's attorney;
(2) Aug. 25, 2003, when the final closing letter was issued by
the Internal Revenue Service; (3) the date on which the final
closing letter was actually received; and (4) Sept. 19, 2003,
when the Appeals officer faxed petitioner a letter regarding the
Aug. 25. 2003, final closing letter and determination. We need
not, and do not, decide which of these dates represents the date
the Secretary notified petitioner of his determination, within
the meaning of sec. 7429(b)(1)(A).
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