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We also reject petitioners’ argument that the petition
should be considered timely filed because they did not receive
the notice of determination until February 20, 2004. If a notice
of determination issued pursuant to section 6330 is properly
mailed to a taxpayer’s last known address by certified mail, the
date on which the taxpayer actually receives the notice of
determination is irrelevant in determining whether a petition
appealing that determination was filed within the 30-day period
prescribed in section 6330(d). Weber v. Commissioner, supra at
263. Moreover, we note that petitioners actually received the
notice by February 20, 2004, approximately 10 days before the 30-
day filing deadline. The notice advised petitioners of the time
limit to file a timely petition, as required by section 6330(d),
and they failed to meet it.
The Court’s jurisdiction is statutorily mandated under
section 6330, and we may not extend the 30-day period for filing
a petition in a levy action where a valid notice of determination
has been issued. Weber v. Commissioner, supra at 263. Because
we lack jurisdiction to review respondent’s determination to
proceed with the proposed levy action, we do not address
petitioners’ argument that respondent failed to comply with the
formal procedures, as set forth in section 6330(b) and (c), for
conducting a section 6330 hearing.
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