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1(e)(3)(Q&A-E8)(i), Proced. & Admin. Regs. Section 6330(d)(1)
provides that a person may, within 30 days of a determination,2
appeal the determination to the Tax Court or, if the Tax Court
does not have jurisdiction over the underlying tax liability, to
a Federal District Court.
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The
Court's jurisdiction under section 6330 depends on the issuance
of a valid notice of determination and the filing of a timely
petition for review. See Sarrell v. Commissioner, 117 T.C. 122,
125 (2001); Offiler v. Commissioner, 114 T.C. 492, 498 (2000).
It follows that when a petition is not timely filed, we are
obliged to dismiss the case for lack of jurisdiction. See McCune
v. Commissioner, 115 T.C. 114, 118 (2000).
In his motion, respondent argues that the petition is
untimely and that the Court therefore lacks jurisdiction.
Petitioner maintains that his incarceration and subsequent
transfers within the Wisconsin prison system prevented him from
receiving mail from November 14, 2002, through at least March 2,
2003. Therefore, petitioner argues that he did not receive the
2 Sec. 301.6330-1(f)(1), Proced. & Admin. Regs., clarifies
that this 30-day period commences on the day after the date of
the notice of determination.
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