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A. Whether Barbara Drake Is Properly Included in Petitioner’s
Section 6330 Hearing.
Petitioner contends that the issues raised by Barbara Drake
and by petitioner are “inextricably intertwined” and that
respondent’s Appeals Officer erred in determining that Barbara
Drake was not properly included in petitioner’s section 6330
hearing on remand.
For this Court to have jurisdiction of a taxpayer’s section
6330 action, the person must be issued a notice of determination
under section 6330 by respondent’s Appeals Office, and the person
must timely file a petition with this Court for judicial review
of the section 6330 determination. Sec. 6330(c) and (d); Rules
330 and 331. In the instant case, although Mr. Burke submitted a
request for a section 6330 hearing on behalf of both Barbara
Drake and petitioner, respondent’s Appeals Office issued the
original notice of determination to petitioner alone.
Subsequently, Mr. Burke filed a section 6330 petition with this
Court on behalf of petitioner alone. As noted above, neither the
petition nor the amended petition purported to be filed on behalf
of Barbara Drake. Consequently, Barbara Drake is not a party to
the instant case, and this Court has no jurisdiction over the
issue of whether she was entitled to participate in the section
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