124 T.C. No. 18
UNITED STATES TAX COURT
KENNETH B. AND MARIE L. BOYD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17660-03L. Filed June 27, 2005.
R applied an overpayment in tax from Ps’ 2002
taxable year to other taxes owed by Ps and notified Ps
of that fact (the notice). Ps rely on language in sec.
6331(i)(3)(B), I.R.C., describing “any levy to carry
out an offset” in support of their assignment that R
erred in levying against their property without first
giving them notice of their right to a sec. 6330,
I.R.C., prelevy hearing. Ps also assign error to R’s
application of the overpayment to P husband’s liability
under an installment agreement. R has moved to dismiss
for lack of jurisdiction on the grounds that Ps have
received no statutory notice of deficiency or any other
determination that would give the Court jurisdiction to
consider Ps’ assignments of error (and Ps concede as
much). R also disputes that an offset is a levy. We
need not interpret sec. 6331(i)(3)(B), I.R.C., since
even were we to consider the notice as evidence of a
determination to proceed to collect tax by levy, Ps did
not timely petition the Court within the 30-day period
prescribed by sec. 6330(d)(1), I.R.C., so that we must
dismiss for lack of jurisdiction.
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