- 8 - filing petition); Grama v. Commissioner, T.C. Memo. 1985-608 (“even if the Commissioner himself had given petitioners a written agreement purporting to extend the time within which to file a petition, he has no authority to do so”). Under the circumstances, the Appeals Office was not obliged to conduct an administrative hearing as contemplated under section 6330(b). In lieu of an Appeals Office hearing under section 6330(b), the Appeals Office granted petitioner a so- called equivalent hearing. Thereafter, the Appeals Office issued a decision letter to petitioner stating that respondent would proceed with collection. The decision letter does not constitute a notice of determination under section 6330(d), and it does not provide a basis for petitioner to invoke the Court’s jurisdiction. See Kennedy v. Commissioner, supra at 263; see also Moorhous v. Commissioner, 116 T.C. 263, 270 (2001); cf. Craig v. Commissioner, 119 T.C. 252, 258-259 (2002). Consistent with the preceding discussion, we hold that the petition in this case was not filed in response to a notice of determination sufficient to confer jurisdiction on the Court under section 6330. Accordingly, we shall grant respondent’s motion to dismiss, as supplemented.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011