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a timely petition for review. See Orum v. Commissioner, 123 T.C.
1 (2004), affd. 412 F.3d 819 (7th Cir. 2005); 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). In the absence of a notice of
determination, this Court lacks jurisdiction. It is clear
respondent did not issue a notice of determination in respect of
petitioner's outstanding tax liabilities for the years at issue.
A necessary predicate for the issuance of a notice of
determination, however, is the issuance of a final notice of
intent to levy (or an NFTL) sent to the taxpayer at the
taxpayer’s last known address. See sec. 6330(a)(2)(C). Thus,
while it is clear the Court does not have jurisdiction, we must
still decide the proper basis for dismissal. Kennedy v.
Commissioner, 116 T.C. 255, 263 (2001).
In our recent Memorandum Opinion, Buffano v. Commissioner,
T.C. Memo. 2007-32, we dismissed a collection review petition for
lack of jurisdiction because the Secretary did not send a valid
final notice of intent to levy to the taxpayer’s last known
address. We reasoned that section 6331(d) provides that at least
30 days before an enforced collection action by levy, the
Secretary is obligated to provide the taxpayer with a final
notice of intent to levy, including notice of the administrative
appeals available to the taxpayer. Id. (citing Davis v.
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Last modified: March 27, 2008