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Appeals Department. They advised me to call the Court
Clerk to find out why the petition had not been filed.
I called the Court and was told to mail the information
again. I mailed it by certified mail the second time.
Thereafter, respondent’s motion was called for hearing at
the Court’s trial session in Birmingham, Alabama. Counsel for
respondent appeared at the hearing and offered argument in
support of the motion to dismiss. Petitioner appeared and argued
against the motion.
Discussion
As applicable to this case, when the Appeals Office issues a
notice of determination to a taxpayer following an administrative
hearing regarding the filing of a Federal tax lien, sections
6320(c) (by way of cross-reference) and 6330(d)(1) provide 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
330(b).
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Last modified: May 25, 2011