Paul L. Hickey and Nellida F. Hickey - Page 5

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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.                                                       
               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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