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2003. Section 301.6320-1(b)(1), Proced. & Admin. Regs., provides
in pertinent part that “A taxpayer is entitled to one CDP
[collection due process] hearing with respect to the first filing
of a NFTL (on or after January 19, 1999) for a given tax period
or periods with respect to the unpaid tax shown on the NFTL if
the taxpayer timely requests such a hearing.” Section 301.6320-
1(b)(2), Q&A-B1, Proced. & Admin. Regs., states:
Q-B1. Is a taxpayer entitled to a CDP hearing with
respect to the filing of a NFTL for a type of tax and
tax periods previously subject to a CDP Notice with
respect to a NFTL filed in a different location on or
after January 19, 1999?
A-B1. No. Although the taxpayer will receive notice
of each filing of a NFTL, under section 6320(b)(2), the
taxpayer is entitled to only one CDP hearing under
section 6320 for the type of tax and tax periods with
respect to the first filing of a NFTL that occurs on or
after January 19, 1999, with respect to that unpaid
tax. Accordingly, if the taxpayer does not timely
request a CDP hearing with respect to the first filing
of a NFTL on or after January 19, 1999, for a given tax
period or periods with respect to an unpaid tax, the
taxpayer forgoes the right to a CDP hearing with
Appeals and judicial review of the Appeals’
determination with respect to the NFTL. Under such
circumstances, the taxpayer may request an equivalent
hearing as described in paragraph (i) of this section.
Thus, respondent avers that the Court lacks jurisdiction in this
case on the ground the decision letter in dispute does not
constitute a notice of determination that would permit petitioner
to invoke the Court’s jurisdiction under sections 6320 and 6330.
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