Jan Lister - Page 10

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          under section 6330(d) “is dependent on the issuance of a valid              
          notice of determination and a timely petition for review.”                  
          Offiler v. Commissioner, 114 T.C. 492, 498 (2000).  If the                  
          Appeals Office did not make a determination with respect to a               
          particular taxable period under section 6330, the absence of a              
          determination is grounds for dismissal of a petition regarding              
          such period.  See id.                                                       
               In this case, petitioner’s amended petition covered the                
          period from 1993 to the present.  Respondent’s determination                
          under section 6330, however, only addressed 1993 and 1994, the              
          only years as to which respondent issued final notices of intent            
          to levy.  Respondent issued no notices of intent to levy and made           
          no determination under section 6330 for years after 1994.  We               
          hold, therefore, that we lack jurisdiction under section 6330               
          over any taxable years other than 1993 and 1994.                            
          II.  Respondent’s Motion                                                    
               A.  Summary Adjudication                                               
               Section 6330(a) provides that no levy may be made on any               
          property or right to property of any person unless the Secretary            
          has notified such person in writing of their right to a hearing             
          before the levy is made.  If the person makes a request for a               
          hearing, a hearing shall be held by the Internal Revenue Service            
          Office of Appeals.  Sec. 6330(b)(1).  At the hearing, a taxpayer            
          may contest the existence and amount of the underlying tax                  

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