Dan Pickell - Page 6




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          or his failure for other reason to claim his mail.  Because                 
          petitioner failed to request a hearing under section 6330,                  
          respondent did not issue a notice of determination, and we are              
          without jurisdiction to hear this claim under section 6330(d).              
          Accordingly, we will grant respondent’s motion to dismiss for               
          lack of jurisdiction and deny petitioner’s motion to restrain               
          collection.                                                                 
               To reflect the foregoing,                                              
                                             An appropriate order and order           
                                        of dismissal for lack of                      
                                   jurisdiction will be entered.                      




























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Last modified: March 27, 2008