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By Order dated January 8, 2003, the Court directed
petitioners, on or before January 29, 2003, to file a Response,
if any, to respondent’s Supplement. Petitioners did not respond
to the Court’s Order.
Discussion
Sections 6320 and 6330 generally provide that the
Commissioner cannot proceed with collection by lien or levy until
the taxpayer has been given notice of and the opportunity for an
administrative review of the proposed collection action (in the
form of an Appeals Office hearing) and, if dissatisfied, the
taxpayer may seek judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
The Court’s jurisdiction under sections 6320 and 6330
depends on the issuance of a valid notice of determination and
the filing of a timely petition for review. See Moorhous v.
Commissioner, 116 T.C. 263, 269 (2001); Offiler v. Commissioner,
114 T.C. 492, 498 (2000); see also Rule 330(b). When the
Commissioner issues a determination letter to a taxpayer
following an administrative hearing, section 6330(d)(1) provides
that the taxpayer will have 30 days to file a petition for review
with the Tax Court or a Federal District Court, as appropriate.
Offiler v. Commissioner, supra at 498.
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Last modified: May 25, 2011