John J. Green - Page 5




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          Landry v. Commissioner, 116 T.C. 60, 62 (2001).  The type of tax            
          involved in this case is Federal income tax.  The Tax Court has             
          jurisdiction over Federal income tax.  Downing v. Commissioner,             
          supra at 28; Landry v. Commissioner, supra at 62.                           
               Since we have jurisdiction over the type of tax involved,              
          the only remaining requirements for jurisdiction pursuant to                
          section 6330(d)(1)(A) are a valid notice that embodies a                    
          determination to proceed with collection and a timely filed                 
          petition for review.  Lunsford v. Commissioner, supra at 164.               
          Both parties agree that the petition in this case was timely                
          filed.  The only remaining issue is whether a valid notice of               
          determination was issued.                                                   
               Petitioner argues that the determination is invalid because            
          the Appeals officer issued the determination without conducting a           
          hearing in accordance with the law.  However, our jurisdiction              
          under section 6330(d)(1)(A) is established when there is a                  
          written notice that embodies a determination to proceed with the            
          collection of the taxes in issue, and a timely filed petition.              
          Lunsford v. Commissioner, supra at 164.  Both of these                      
          preconditions have been met in this case.  In determining the               
          validity of a determination for jurisdictional purposes, the                
          Court will not look behind the notice of determination in order             
          to ascertain whether the taxpayer was afforded an appropriate               
          hearing with the Commissioner’s Appeals Office.  Id.                        






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