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had made no other determination with respect to taxable year 2002
that would confer jurisdiction on this Court.
In his objection to respondent’s motion to dismiss for lack
of jurisdiction, petitioner agrees that no notice of
determination was issued, laying the blame on respondent’s
failure to provide petitioner the opportunity for a hearing under
section 6330. Asserting that he should not be “left at the mercy
of the Respondent”, petitioner urges this Court to “intervene and
enjoin the erroneous and premature levy action taken by the
Respondent”.
In his response to petitioner’s objection to respondent’s
motion to dismiss for lack of jurisdiction, respondent contends
that a final notice of intent to levy and notice of the right to
a hearing was mailed to petitioner’s last known address on August
16, 2006.3
Discussion
Section 6330 provides for notice and opportunity for a
hearing before the IRS may levy upon the property of any person.
Upon request, the person is entitled to an administrative hearing
before the IRS Appeals Office. Sec. 6330(b)(1). If dissatisfied
3 By order dated April 27, 2007, respondent’s motion to
dismiss for lack of jurisdiction was set for hearing at the
Court’s trial session scheduled to commence Sept. 17, 2007, in
Hartford, Conn. We conclude that because respondent’s motion may
be decided on the basis of the undisputed facts in the record, no
hearing is necessary.
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Last modified: November 10, 2007