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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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Last modified: May 25, 2011