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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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