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Because his hearing request was made beyond the 30-day
period, petitioner was granted an equivalent hearing for the
taxable years 2000 and 2001. See sec. 301.6330-1(i)(1), Proced.
& Admin. Regs. The result of an equivalent hearing is a decision
letter, not a notice of determination, and the distinction is
critical; a decision letter does not constitute a notice of
determination under section 6330(d)(1) which would provide a
basis for petitioner to invoke the Court’s jurisdiction. See
Moorhous v. Commissioner, supra at 270; Kennedy v. Commissioner,
supra at 263.
B. The Final Notice of Intent To Levy Was Not Sent to Petitioner
at His Last Known Address
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by way of a levy upon the person’s property.
Section 6331(d) provides that, at least 30 days before proceeding
with enforced collection by way of a levy on a person’s property,
the Secretary is obliged to provide the person with a final
notice of intent to levy, including notice of the administrative
appeals available. See sec. 6330; Davis v. Commissioner, 115
T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179
(2000).
The notice of intent to levy must be given in person, left
at the person’s dwelling or usual place of business, or sent by
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