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February 3, 2005, the petition in this case was filed. In the
petition, petitioners contended that respondent’s rejection of
their offer to compromise both their delinquent income tax
liabilities and Mr. Salazar’s employment tax liabilities was an
abuse of discretion.
Discussion
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a timely request
for a hearing, a hearing shall be held by the Internal Revenue
Service Office of Appeals (Appeals Office). Sec. 6330(b)(1).
When the Appeals Office issues a notice of determination to
a taxpayer following a section 6330 hearing, the taxpayer has 30
days following the issuance of the notice to file a petition for
review of the determination with the Tax Court or, if the Tax
Court lacks jurisdiction over the underlying tax liability, with
a Federal District Court. Sec. 6330(d). If a court determines
that the taxpayer appealed to an incorrect court, the taxpayer
will have 30 days after such determination to file an appeal with
the correct court. Id.
This Court is a court of limited jurisdiction, and it may
exercise its jurisdiction only to the extent authorized by
Congress. Sec. 7442; Moore v. Commissioner, 114 T.C. 171, 175
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Last modified: May 25, 2011