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requesting a CDP hearing. A tardy taxpayer may still ask for an
“equivalent hearing.” The IRS considers the same issues at an
equivalent hearing that it would have considered at a CDP
hearing, and follows the same procedures. But an equivalent
hearing leads to the issuance of a decision letter, not a notice
of determination, and this Court has no jurisdiction to review
decision letters. See generally Investment Research Assocs.,
Inc. v. Commissioner, 126 T.C. 183 (2006); sec. 301.6320-1(i),
Proced. & Admin. Regs.
Putting the dates of the CDP Notices for NILs and NFTLs, and
the dates that the Mayses made their requests for a hearing, in
tabular form makes the procedural problems in this case easy to
see:
CDP Notice- CDP Notice-
Year NIL NFTL CDP hearing request
1999 4/3/04 None 11/2/03
2000 10/17/03 8/20/03 11/2/03
2001 5/26/03 8/20/03 11/2/03
2002 10/17/03 8/20/03 11/2/03
2003 None None 11/2/03
We begin with the ends of this range. We lack jurisdiction
over the 2003 tax year because the Mayses owe no taxes for that
year, and the Commissioner has taken no collection action against
them. See Lister v. Commissioner, T.C. Memo. 2003-17. We lack
jurisdiction over the 1999 tax year because, as we held in Andre
v. Commissioner, 127 T.C. ___ (2006), premature CDP requests are
ineffective. They can not lead to the issuance of a valid notice
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Last modified: May 25, 2011