Anthony and Lena C. Andre - Page 1

                                   127 T.C. No. 4                                     

                               UNITED STATES TAX COURT                                

                      ANTHONY AND LENA C. ANDRE, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2681-04L.               Filed August 28, 2006.              
               R issued P a notice of federal tax lien for the taxable                
          years 1996-2000.  P then requested a CDP hearing to review R’s              
          proposed collection action for the years 1990-2000.  R                      
          subsequently issued P a notice of intent to levy for the taxable            
          years 1990-1994.  R then issued a notice of determination                   
          sustaining the proposed collection action, and P timely filed a             
          petition for review.  R then moved to dismiss the petition for              
          taxable years 1990-1994.                                                    
               Held, under sec. 6330(a)(3)(B), a taxpayer has the right “to           
          request a hearing during the 30-day period” before the day of the           
          first levy for a particular tax period, and premature requests              
          for a CDP hearing cannot lead to a valid notice of determination            
          and jurisdiction in this Court under sec. 6330(d).                          

               Timothy Tierney, for petitioners.                                      
               Hieu Nguyen, for respondent.                                           

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