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Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise that jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The
Court’s jurisdiction under sections 6320 and 6330 depends upon
the issuance of a valid notice of determination and the filing of
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). Thus, in the absence of a
notice of determination, this Court lacks jurisdiction.
Respondent did not issue a notice of determination in respect of
petitioner’s outstanding tax liabilities for 2000 through 2003.
A necessary predicate for the issuance of a notice of
determination is the issuance of a final notice of intent to levy
sent to the taxpayer at the taxpayer’s last known address. See
sec. 6330(a)(2)(C). Thus, while the Court does not have
jurisdiction to hear petitioner’s case, we will decide the proper
basis for dismissal. See Kennedy v. Commissioner, 116 T.C. 255,
263 (2001); Kennedy v. Commissioner, T.C. Memo. 2008-33; Buffano
v. Commissioner, T.C. Memo. 2007-32.
Respondent argues that the Court lacks jurisdiction because
a notice of determination under section 6330 was not issued to
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