Keith and Cherie Orum - Page 17

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          decision letter does not constitute a notice of determination               
          under section 6330(d)(1) which would provide a basis for                    
          petitioners to invoke the Court’s jurisdiction for 1998.  See               
          Moorhous v. Commissioner, 116 T.C. 263, 270 (2001); Kennedy v.              
          Commissioner, supra at 263.                                                 
               This case is distinguishable from Craig v. Commissioner, 119           
          T.C. 252 (2002), in which we held that we had jurisdiction under            
          section 6330(d)(1) when the Appeals Office issued a decision                
          letter to the taxpayer.  Id. at 259.  In Craig, the Commissioner            
          mailed to the taxpayer a notice of intent to levy on February 22,           
          2001.  Id. at 254.  On March 17, 2001, the taxpayer timely                  
          requested a section 6330 hearing by mailing the Commissioner a              
          letter accompanied by unsigned Forms 12153.  Id. at 255.  On May            
          6, 2001, the Commissioner received signed Forms 12153 but granted           
          the taxpayer only an equivalent hearing.  Id. at 255-256.  A                
          decision letter was then issued to the taxpayer following the               
          equivalent hearing.  Id. at 256.  The Court held that “where                
          Appeals issued the decision letter to petitioner in response to             
          his timely request for a Hearing, we conclude that the ‘decision’           
          reflected in the decision letter issued to petitioner is a                  
          ‘determination’ for purposes of section 6330(d)(1).”  Id. at 259.           
          In the instant case, petitioners did not timely request a section           
          6330 hearing in response to the June 23, 2000, notice.  As a                








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