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have been met. Sec. 6330(c)(1). Thereafter, the Appeals officer
is to make a determination whether to proceed with the proposed
levy action and embodies that determination in a notice sent to
the taxpayer. Sec. 6330(c); sec. 301.6330-1(e), Proced. & Admin.
Regs. Within 30 days of the determination, the taxpayer may seek
judicial review with either this Court or the District Court,
whichever is appropriate. Sec. 6330(d); sec. 301.6330-1(f),
Proced. & Admin. Regs. During the proceedings, as provided in
section 6330, the Commissioner is precluded from making the
proposed levy absent a jeopardy determination. Secs. 6330(e)(1)
and (f), 6331(a).4 Furthermore, if this Court has jurisdiction,
we are empowered to enjoin any such levy actions. Sec.
6330(e)(1).
Respondent moved to dismiss for lack of jurisdiction on the
basis of respondent’s allegation that he had not issued a notice
of determination. We denied respondent’s motion to dismiss for
lack of jurisdiction in an Order dated November 12, 2003. In
that Order we found that petitioner had received a
“determination” within the contemplation of section 6330 and had
filed a timely petition. We noted various discrepancies in
respondent’s transcript of petitioner’s account for her 1998 tax
year and concluded that the determination was issued and the levy
had been made prior to giving petitioner an opportunity to
4No jeopardy determination was made in this case.
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