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afford taxpayers due process in collections will increase
fairness to taxpayers.”).
Section 6330(d): Jurisdiction
Our collection action review jurisdiction is set forth in
section 6330(d). Section 6330(d) provides: “(1) Judicial Review
of Determination.--The person may, within 30 days of a
determination under this section, appeal such determination--(A)
to the Tax Court (and the Tax Court shall have jurisdiction with
respect to such matter)”. The requirements for exercising our
jurisdiction under section 6330 are that “we have general
jurisdiction over the type of tax involved, a ‘determination’ by
Appeals and a timely [filed] petition”. Lunsford v.
Commissioner, 117 T.C. 159, 161 (2001).
Petitioner filed a timely petition with the Court in this
case in response to the notice of determination. Accordingly, we
have jurisdiction over petitioner’s case, and the instant
controversy is within the jurisdiction of the Court. Id.; see
Woods v. Commissioner, 92 T.C. 776, 787 (1989). Once a taxpayer
invokes the jurisdiction of the Court, jurisdiction lies with the
Court and remains unimpaired until the Court has decided the
controversy. Naftel v. Commissioner, 85 T.C. 527, 529-530
(1985); Dorl v. Commissioner, 57 T.C. 720, 722 (1972), affd. 507
F.2d 406 (2d Cir. 1974).
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