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purports to be based on section 6330. Offiler v. Commissioner,
114 T.C. at 498.
Petitioners argue that, if written notice of the taxpayer’s
right to a hearing is a prerequisite to a levy, the Secretary
cannot avoid court review of a levy by failing to give the
requisite notice. What petitioners consider to be a levy in this
case was respondent’s application of the overpayment to other
taxes owed by petitioners. The IRS notified petitioners of that
action by a notice dated May 5, 2003 (the notice). The petition
was filed on October 14, 2003. Our jurisdiction under section
6330(e)(1) to enjoin an improper levy is dependent on both a
section 6330 determination and an appeal to this Court within 30
days of that determination. Sec. 6330(d)(1), (e)(1). Thus, even
if we were to consider the notice as evidence of a concurrent
section 6330 determination, petitioners failed to seek our review
of that determination within 30 days of May 5, 2003, and, for
that reason alone, we would be required to dismiss for lack of
jurisdiction. See, e.g., Jones v. Commissioner, T.C. Memo. 2003-
29 (“statutory periods are jurisdictional and cannot be
extended”).3 We do not have facts in front of us that provide
3 By letter dated Sept. 10, 2003 (the letter), the IRS
rejected petitioners’ protest of the application of the
overpayment to other taxes owed by them. The letter was in
response to an IRS Form 9423, Collection Appeal Request (Form
9423), with accompanying correspondence, submitted by
petitioners. In Offiler v. Commissioner, 114 T.C. 492, 494-495,
(continued...)
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