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The Internal Revenue Service Restructuring and Reform Act of
1998 (RRA 1998), Pub. L. 105-206, 112 Stat. 685, was enacted into
law on July 22, 1998. RRA 1998 section 3401, 112 Stat. 746,
grants this Court jurisdiction to review the Commissioner’s
determination as to the propriety of filing a notice of Federal
tax lien under section 6320 or a proposed levy on property under
section 6330.
In a collection review action, this Court’s jurisdiction
under sections 6320 and 6330 depends, in part, on the issuance of
a notice of determination by the Commissioner Office of Appeals
after the taxpayer has requested an administrative hearing
following the issuance by the Commissioner’s collection division
of either a final notice of intent to levy, see sec. 6330(a), or
a notice of filing of Federal tax lien, see sec. 6320(a). See
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); see also Rule 330(b).
Petitioners received the lien notice in February 2006, but
they never requested an administrative hearing by filing with
respondent a Form 12153 or an equivalent written request.
Instead, they responded to the lien notice by filing a petition
with this Court. Thus, because petitioners never requested an
administrative hearing as mandated by section 6320, respondent’s
Office of Appeals had no occasion to, and therefore did not,
issue a notice of determination. In short, the petition in this
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Last modified: November 10, 2007