Don Weber II - Page 11

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          review the income tax notice on the ground the petition for lien            
          or levy action was not timely filed.                                        
          The Civil Penalty Notice                                                    
               As previously mentioned, the Court’s jurisdiction under                
          sections 6320 and 6330 is limited to cases in which the                     
          underlying tax liability is of a type over which the Court                  
          normally has jurisdiction.  Sec. 6330(d); Van Es v. Commissioner,           
          115 T.C. 324, 328-329 (2000) (case dismissed for lack of                    
          jurisdiction on the ground the Court lacks jurisdiction to review           
          the frivolous return penalty imposed under section 6702); Moore             
          v. Commissioner, 114 T.C. 171, 175 (2000) (case dismissed for               
          lack of jurisdiction on the ground the Court lacks jurisdiction             
          to review the trust fund recovery penalty imposed under section             
          6672).                                                                      
               The record reflects that the civil penalty notice is based             
          on the assessment of a penalty against petitioner pursuant to               
          section 6682.  It is well settled that this Court lacks                     
          jurisdiction to redetermine such penalties.  Sec. 6682(c);                  
          Castillo v. Commissioner, 84 T.C. 405, 411 (1985); Fischer v.               
          Commissioner, T.C. Memo. 1994-586 n.3.  Because we lack                     
          jurisdiction over the tax liability underlying the civil penalty            
          notice, we are obliged to dismiss the matter for lack of                    









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