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certified or registered mail, return receipt requested, to the
taxpayer’s last known address. Secs. 6330(a)(2), 6331(d)(2).
Section 6330 elaborates on section 6331 and provides that upon a
timely request a taxpayer is entitled to a collection hearing
before the IRS Office of Appeals. Sec. 6330(a)(3)(B), (b)(1).
The taxpayer is entitled to appeal the determination of the
Appeals Office, if made on or before October 16, 2006, to the Tax
Court or a U.S. District Court, depending on the type of tax at
issue. Sec. 6330(d).5 It is well established that this Court’s
jurisdiction under section 6330 depends on the issuance of a
valid notice of determination and the filing of a timely petition
for review. See Rule 330(b); Sarrell v. Commissioner, 117 T.C.
122, 125 (2001); Moorhous v. Commissioner, 116 T.C. 263, 269
(2001); Offiler v. Commissioner, 114 T.C. 492, 498 (2000).
Because the petition was filed late, this case must be
dismissed. The issue for decision is whether the dismissal of
this case should be based on petitioner’s failure to file a
timely petition, or whether dismissal should be based on
respondent’s failure to issue a valid notice of determination.
The answer makes a significant difference to the parties. If
jurisdiction is lacking because of respondent’s failure to issue
a valid notice of determination, then the Court will dismiss on
5Determinations made after Oct. 16, 2006, are appealable
only to the Tax Court. See Pension Protection Act of 2006, Pub.
L. 109-280, sec. 855, 120 Stat. 1019.
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Last modified: November 10, 2007