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On March 1, 2002, petitioners filed with the District Court
a motion for reconsideration. On April 11, 2002, the District
Court entered an Order denying petitioners’ motion for
reconsideration.
On May 15, 2002, petitioners filed with this Court a
Petition for Lien or Levy Action challenging the notices of
determination dated July 13, 2001, and August 8, 2001.2 The
petition arrived at the Court in an envelope bearing a private
postage meter postmark dated May 7, 2002.
In response to the petition, respondent filed a Motion To
Dismiss For Lack Of Jurisdiction. Respondent asserted that the
Court was without jurisdiction to review the notices of
determination dated July 13, 2001, because petitioners failed to
file their petition with the Court within 30 days of the District
Court’s Judgment and Order, entered February 15, 2002, dismissing
petitioners’ Complaint. Respondent also argued that the Court
lacked jurisdiction to review the notice of determination dated
August 8, 2001. Relying on McCune v. Commissioner, 115 T.C. 114
(2000), respondent asserted that petitioners’ Amendment to
Original Complaint, filed with the District Court on September
10, 2001, was not filed within 30 days of the notice of
determination dated August 8, 2001. See sec. 6330(d)(1).
2 At the time that their petition was filed, petitioners
resided in Las Vegas, NV.
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Last modified: May 25, 2011