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follow up date inadvertently placed on the notices by
respondent’s records unit (which fact Ms. Villa later confirmed).
On February 19, 2002, the Court received and filed a
petition dated February 15, 2002, in which petitioners seek
review of respondent’s determination, which they identify in the
petition as “the Notice of Determination dated 2-16-2002".
OPINION
I. Introduction
Section 6330 accords taxpayers the right to notice and the
opportunity for a hearing before the Commissioner can proceed
with the collection of taxes by way of a levy on property or
rights to property. Sec. 6330(a). The hearing is to be held by
the Internal Revenue Service Appeals Office. Sec. 6330(b)(1).
When the Appeals Office issues a determination letter to the
taxpayer following the required hearing, section 6330(d)(1)
provides that the taxpayer has 30 days following the issuance of
such determination letter to file a petition for review with the
Tax Court or, if the Tax Court lacks jurisdiction over the
underlying tax liability, with a Federal District Court. This
Court’s jurisdiction under section 6330(d) is dependent upon the
issuance of a valid determination letter and the filing of a
timely petition for review. Rule 330(b); Offiler v.
Commissioner, 114 T.C. 492, 498 (2000).
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Last modified: May 25, 2011