Lloyd Pragasam - Page 10

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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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