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Commissioner, 116 T.C. 263, 270 (2001); Kennedy v. Commissioner,
116 T.C. 255, 263 (2001).
In discussing whether the decision letters in this case
constitute a determination, the parties address Craig v.
Commissioner, 119 T.C. 252 (2002). We differentiated Craig v.
Commissioner, supra, in Orum v. Commissioner, supra at 11-12, a
case similar to the instant case, by stating:
This case is distinguishable from Craig v.
Commissioner, 119 T.C. 252 (2002), in which we held
that we had jurisdiction under section 6330(d)(1) when
the Appeals Office issued a decision letter to the
taxpayer. Id. at 259. In Craig, the Commissioner
mailed to the taxpayer a notice of intent to levy on
February 22, 2001. Id. at 254. On March 17, 2001, the
taxpayer timely requested a section 6330 hearing by
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 v. Commissioner, supra,
petitioners did not timely request a collection hearing in
response to the November 7, 2000, and April 24, 2002, notices.
As a result, we do not conclude that the decisions in the
decision letters are determinations for purposes of sections
6320(c) and 6330(d)(1). Orum v. Commissioner, supra at 12.
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