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The petition is dated August 9, 2006, and was received by
the Court and filed on August 22, 2006. The envelope in which
the petition was enclosed bears a U.S. Postal Service postmark of
August 15, 2006.
The notice of determination was sent to petitioner’s last
known address.
The petition was filed more than 30 days after respondent
sent the notice of determination.
Discussion
Section 6330(d)(1) provides that this Court has jurisdiction
to review a determination under section 6330 if the taxpayer
appeals “within 30 days of [the] determination”.
This Court’s jurisdiction in such cases depends on the
issuance of a valid notice of determination and the filing of a
timely petition for review. Weber v. Commissioner, 122 T.C. 258,
261 (2004).
Section 6330(d) does not specify how the Commissioner is to
give notice of a determination under that section. We have held
the method that the Congress specifically authorized in
subsections (a) and (b) of section 6212 for sending notices of
deficiency should suffice for section 6330(d) notices of
determination. Id. Accordingly, a section 6330(d) notice of
determination is sufficient if it is sent by certified or
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Last modified: November 10, 2007