-6-
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