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usual place of business, or sent by certified or registered mail
to the person’s last known address. Sec. 6330(a)(2).
Section 6330(a)(2) provides that the prescribed notice
(notice of intent to levy) shall be provided not less than 30
days before the day of the first levy with respect to the amount
of the unpaid tax for the taxable period. Further, section
6330(a)(3)(B) provides that the notice of intent to levy shall
explain that the person has the right to request a section 6330
hearing during the 30-day period under section 6330(a)(2).
Where the Appeals Office issues a notice of determination to
the taxpayer following a section 6330 hearing regarding a levy
action, section 6330(d)(1) provides that the taxpayer will have
30 days following the issuance of such determination letter to
file a petition for review with this Court or a Federal District
Court, as may be appropriate. Offiler v. Commissioner, 114 T.C.
492, 498 (2000). This Court’s jurisdiction under section 6330
depends upon the issuance of a valid determination letter and the
filing of a timely petition for review. Sec. 6330(d)(1);
Lunsford v. Commissioner, 117 T.C. 159, 164 (2001).
The parties dispute whether a valid determination letter was
issued for 1998 to give the Court jurisdiction under section
6330(d)(1). Respondent argues that this Court should dismiss the
case as to 1998 upon the grounds that the decision letter does
not constitute a determination sufficient to invoke the Court’s
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Last modified: May 25, 2011