Joseph Paul Freije - Page 18

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         petition to put in issue all years subsequent to the 2 years                 
         covered by the notice.  Here, petitioner's claim is that a                   
         payment intended for 1997, a year that was a subject of the                  
         notice of determination (determination year), was instead applied            
         to a liability for 1995, a year that was not a subject of the                
         notice of determination (nondetermination year).                             
              We do not read Lister as precluding our consideration of                
         facts and issues arising in nondetermination years where those               
         facts and issues are relevant to a taxpayer's claim that the tax             
         which is the subject of a collection action has been paid.  As               
         discussed below, we believe our jurisdiction extends in                      
         appropriate circumstances to years other than those in which the             
         tax liability sought to be collected arises.                                 
              Our jurisdiction under section 6330 covers the                          
         "determination" of the Appeals officer who conducted the hearing             
         requested under that section.  See sec. 6330(d)(1)(A) ("the Tax              
         Court shall have jurisdiction with respect to [the determination             
         of an Appeals officer under section 6330]").  Section 6330(c)(3)             
         prescribes the matters that the Appeals officer's determination              
         "shall" take into consideration, which include "the issues raised            
         under paragraph (2) [of section 6330(c)]".  Paragraph (2) of                 
         section 6330(c) entitles the person upon whose property the                  
         Commissioner seeks to levy (the taxpayer) to raise at the hearing            
         "any relevant issue relating to the unpaid tax or the proposed               

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