- 6 -
The flush language of section 6330(d)(1) provides: “If a
court determines that the appeal was to an incorrect court, a
person shall have 30 days after the court determination to file
such appeal with the correct court.” In McCune v. Commissioner,
supra, we held that we lacked jurisdiction under section 6330
inasmuch as the taxpayer failed to file his initial petition with
the District Court within 30 days of the notice of determination.
A. Jurisdiction With Respect to the Notices of
Determination Dated July 13, 2001
Although respondent now asserts that the Court has
jurisdiction to review the notices of determination dated July
13, 2001, jurisdiction cannot be conferred on the Court by
agreement of the parties. Dorn v. Commissioner, 119 T.C. 356
(2002). A jurisdictional issue can be raised by either party or
the Court sua sponte at any stage of the proceedings. Id. at
357; Smith v. Commissioner, 96 T.C. 10, 13-14 (1991).
The record shows that petitioners timely filed their
Complaint with the District Court on August 9, 2001; i.e., within
30 days of the notices of determination dated July 13, 2001.
However, the question remains whether petitioners filed their
petition with this Court within 30 days of the District Court’s
“determination” that petitioners filed their appeal with the
wrong court as required under the flush language of section
6330(d)(1), quoted above.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011