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time after the levy. Sec. 6330(f) (flush language). We have
jurisdiction under section 6330(d) to review respondent’s
determination regarding the levy upon petitioner’s State tax
refund. See Clark v. Commissioner, 125 T.C. 108 (2005).
Respondent has filed a motion to dismiss for lack of
jurisdiction and to strike as to petitioner’s 1991 tax year, on
the ground that petitioner failed to timely request a hearing
within 30 days after the alleged issuance on October 21, 2002, of
a notice of intent to levy with respect to petitioner’s 1991 tax
liability. There is no dispute, however, that petitioner timely
requested a hearing with respect to the February 3, 2003, notice
of levy upon her State tax refund, and that the levied funds were
recorded as a payment against petitioner’s 1991 tax liability,
generating overpayment credits that respondent applied against
her 1992 and 1997 tax liabilities. On the same date that
respondent issued the Notice of Determination relating to
petitioner’s 1997 tax year, respondent also issued an “Equivalent
Hearing” decision letter concerning petitioner’s 1991 tax year.
That decision letter, coupled with petitioner’s timely petition
to this Court, serves to invoke this Court’s jurisdiction as to
petitioner’s tax year 1991 under section 6330(d)(1). See Craig
v. Commissioner, 119 T.C. 252 (2002). Accordingly, we shall deny
respondent’s motion.
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Last modified: May 25, 2011