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F. Conclusion
There is no dispute that, although petitioner received
notice of the lien that respondent filed in Florida in October
2002, petitioner did not submit to respondent a request for an
administrative hearing. Consistent with section 301.6320-1(b)(1)
and (2), Proced. & Admin. Regs., respondent’s Appeals Office was
not obliged to (and did not) provide petitioner with an
administrative hearing under section 6320 when petitioner
subsequently sought to challenge the Illinois lien filed in
February 2003. See Prakasam v. Commissioner, T.C. Memo. 2006-53.
It is well settled that respondent may not waive the statutory
period in which a taxpayer must request an administrative hearing
under sections 6320 and 6330. See Kennedy v. Commissioner, 116
T.C. 255, 262 (2001). The Appeals Office conducted an equivalent
hearing and issued to petitioner a decision letter. The decision
letter in question does not constitute a notice of determination
that would permit petitioner to invoke the Court’s jurisdiction
under section 6320. See, e.g., id. at 263. Accordingly, we are
obliged to dismiss this case for lack of jurisdiction.
To reflect the foregoing,
An Order of Dismissal for
Lack of Jurisdiction will be
entered.
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