-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.Page: Previous 1 2 3 4 5 6Last modified: March 27, 2008