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mailing the Commissioner a letter accompanied by
unsigned Forms 12153. Id. at 255. On May 6, 2001, the
Commissioner received signed Forms 12153 but granted
the taxpayer only an equivalent hearing. Id. at 255-
256. A decision letter was then issued to the taxpayer
following the equivalent hearing. Id. at 256. The
Court held that “where Appeals issued the decision
letter to petitioner in response to his timely request
for a Hearing, we conclude that the ‘decision’
reflected in the decision letter issued to petitioner
is a ‘determination’ for purposes of section
6330(d)(1).” Id. at 259. * * *
In the instant case, as in Orum, petitioner did not timely
request a collection hearing in response to the
March 1, 2000, and March 19, 2001, notices. As a result, we do
not conclude that the decision in the decision letter is a
determination for purposes of sections 6320(c) and 6330(d)(1).
Orum v. Commissioner, supra at 12.
We shall grant respondent’s motion to dismiss for lack of
jurisdiction as to 1995, 1996, and 1997 because the petition was
not filed in response to a notice of determination sufficient to
confer jurisdiction on the Court under sections 6320(c) and
6330(d)(1).
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and to the extent not
mentioned above, we find them to be irrelevant or without merit.
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