Lynda Diane Sampson-Gray - Page 6

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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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