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Furthermore, jurisdiction was retained by this Division of the
Court.
In numerous subsequent pleadings, petitioners objected to
the retention of jurisdiction by the Court and requested that the
Notice of Determination be vacated. Petitioners, however, did
not object to remanding the case to the Appeals Office.
Discussion
The power of this Court to remand a case to the Appeals
Office is well established. For example, if a taxpayer is not
afforded a proper opportunity for a hearing under section 6330,
the Court can remand the case to the Appeals Office to hold a
hearing if we “believe that it is either necessary or
productive”. Lunsford v. Commissioner, 117 T.C. 183, 189 (2001)
(Lunsford II).
Petitioner, inter alia, argues that the Court cannot retain
jurisdiction over the case upon remanding the case to the Appeals
Office. We have jurisdiction to determine whether we have
jurisdiction at any time, either before or after a final decision
is entered. Brannon’s of Shawnee, Inc. v. Commissioner, 71 T.C.
108, 111-112 (1978). The jurisdiction of this Court under
“section 6330(d)(1)(A) is established when there is a written
notice that embodies a determination to proceed with the
collection of the taxes in issue, and a timely filed petition.”
Lunsford v. Commissioner, 117 T.C. 159, 164 (2001) (Lunsford I).
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Last modified: May 25, 2011