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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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