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Respondent granted petitioners a section 6320 Appeals Office
hearing relating to the NFTL. Because, however, petitioners in
November of 2004 already had had an opportunity to request an
Appeals Office collection hearing relating to respondent’s 2004
levy on petitioners’ California income tax refund, respondent
granted to petitioners only an equivalent hearing relating to
respondent’s September 7, 2005, second levy notice.
On March 3, 2006, respondent’s Appeals Office mailed to
petitioners a decision letter sustaining respondent’s
September 7, 2005, levy notice and a notice of determination
sustaining respondent’s September 8, 2005, NFTL.
Discussion
Generally, no appeal to this Court lies with regard to
respondent’s decision letters relating to equivalent hearings.
Rule 330; Kennedy v. Commissioner, 116 T.C. 255, 261-262 (2001);
sec. 301.6330-1(i)(2), Q&A-I5, Proced. & Admin. Regs. The Court
will dismiss sua sponte for lack of jurisdiction all issues
herein relating to the Appeals Office equivalent hearing that was
held and to respondent’s decision letter relating to respondent’s
September 7, 2005, levy notice. Orum v. Commissioner, 123 T.C.
1, 10-12 (2004), affd. 412 F.3d 819 (7th Cir. 2005).
We decide respondent’s and petitioners’ cross-motions for
summary judgment only as they relate to respondent’s September 8,
2005, NFTL.
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