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pertinent part:
Your due process hearing request was not filed within
the time prescribed under Section 6320 and/or 6330.
However, you received a hearing equivalent to [a] due
process hearing except that there is no right to
dispute a decision by the Appeals Office in court under
IRC �� 6320 and/or 6330.
On September 10, 2001, despite the above-quoted statement in
respondent’s decision letter, petitioner filed with the Court a
Petition For Levy Action Under Code Section 6330(d). In response
to the petition, respondent filed a Motion To Dismiss For Lack Of
Jurisdiction. Respondent asserted that the petition should be
dismissed on the ground that the decision letter that respondent
issued to petitioner does not constitute a notice of
determination sufficient to invoke the Court’s jurisdiction
pursuant to section 6330(d). Petitioner filed an objection to
respondent’s motion to dismiss in which he asserted that his
request for an Appeals Office hearing was timely inasmuch as it
was made within the 30-day extension of time granted by Revenue
Officer Chivers. Respondent filed a Response to petitioner’s
Objection in which he argued that section 6330 does not authorize
respondent to extend the 30-day period within which a taxpayer
may request an Appeals Office hearing. Therefore, respondent
asserted that Appeals Officer Chiver’s statement to petitioner
that he would be granted an extension was ineffective to render
timely petitioner’s request for an Appeals Office hearing.
Pursuant to prior notice, this matter was called for hearing
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Last modified: May 25, 2011