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This matter was called for hearing at the Court’s trial
session in Philadelphia, Pennsylvania, on September 7, 2004.
Counsel for both parties appeared at the hearing and presented
their positions on the motion to dismiss.
Discussion
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. When the Appeals Office issues a notice
of determination to a taxpayer following a section 6330 hearing,
the taxpayer has 30 days following the issuance of the notice to
file a petition for review of the determination with the Tax
Court or, if the Tax Court lacks jurisdiction over the underlying
tax liability, with a Federal District Court. Sec. 6330(d).
The procedures authorized by section 6212(a) and (b) for
sending a notice of deficiency apply to the mailing of a notice
of determination issued pursuant to section 6330. Weber v.
Commissioner, 122 T.C. 258, 261-262 (2004). Section 6212(a) and
(b) provides that the Secretary may send a notice of deficiency
by certified mail or registered mail to a taxpayer at the
taxpayer’s last known address. A notice of determination issued
in a collection due process case that is mailed in accordance
with section 6212(a) and (b) is sufficient to start the 30-day
period within which a taxpayer may appeal the determination to
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Last modified: May 25, 2011