- 7 - case was filed in response to the lien notice and not in response to a notice of determination as mandated by statute. Therefore, we may not, as we lack jurisdiction, address the propriety of the filing of the lien in this case. The foregoing is dispositive of the matter before us. However, even if petitioners had filed with the Court a petition appealing from a notice of determination issued by respondent’s Office of Appeals following a timely request for an administrative hearing, we would still be obliged to grant respondent’s motion, as supplemented, and dismiss this case. Thus, in Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006), the Court held: (1) The taxpayer’s challenges to the Commissioner’s collection action (a proposed levy) were moot because there was no unpaid tax liability upon which a levy could be based and the Commissioner would not take any further collection action; (2) this Court lacks jurisdiction in a lien or levy case (collection review case) to determine an overpayment or to order a refund or credit of taxes; and (3) the taxpayer’s case should be dismissed as moot. In the present case, petitioners’ unpaid assessed liability is zero for each of the 4 years in issue. Although a few cents of accrued interest may remain for 1998 and 2003, respondent’s counsel has represented that respondent has, as a matter of policy, written off such amounts as de minimis and does not seek to collect them. This representation is confirmed by the factPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007