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Discussion
Jurisdiction pursuant to section 6330(d)(1)(A) “is
established when there is a written notice that embodies a
determination to proceed with the collection of the taxes in
issue, and a timely filed petition.” Lunsford v. Commissioner,
117 T.C. 159, 164 (2001).
1. No Jurisdiction Over Underlying Tax Liability
After reviewing the petition and the record, we conclude
that the only unpaid tax liability related to petitioner’s 1997
tax return at the time of the issuance of the notice of intent to
levy for that year was the section 6702 frivolous return penalty.
Pursuant to section 6330(d)(1), respondent moves to dismiss the
petition as to the tax year 1997 on the basis that we lack
jurisdiction to review respondent’s assessment of the uncollected
section 6702 frivolous return penalty. Section 6330(d)(1)
provides the following:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.–-The person
may, within 30 days of a determination under this
section, appeal such determination–-
(A) to the Tax Court (and the Tax Court
shall have jurisdiction with respect to such
matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability,
to a district court of the United States.
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.
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Last modified: May 25, 2011