Marion Warren - Page 5

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          ground that the petition was not timely filed.  Thereafter,                 
          respondent’s motion was called for hearing at the Court’s trial             
          session in Atlanta, Georgia.  Counsel for respondent appeared at            
          the hearing and offered argument in support of the motion to                
          dismiss.  Petitioner appeared and argued against the motion.                
               When the Appeals Office issues a notice of determination to            
          a taxpayer following an administrative hearing regarding a final            
          notice of intent to levy, section 6330(d)(1) provides that the              
          taxpayer will have 30 days following the issuance of such notice            
          to file a petition for review with the Tax Court or, if the Tax             
          Court does not have jurisdiction over the underlying tax                    
          liability, with a Federal District Court.  See Offiler v.                   
          Commissioner, 114 T.C. 492, 498 (2000).  We have held that this             
          Court’s jurisdiction under sections 6320 and 6330 depends on the            
          issuance of a valid determination letter and the filing of a                
          timely petition for review.  See Sarrell v. Commissioner, 117               
          T.C. 122, 125 (2001); Moorhous v. Commissioner, 116 T.C. 263, 269           
          (2001); Offiler v. Commissioner, supra at 498; see also Rule                
               Petitioner has not challenged the validity of the notice of            
          determination.  We observe that the notice was mailed to the same           
          address as that listed by petitioner on:  (1) His Request for a             
          Collection Due Process Hearing, (2) his Postal Money Order used             

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