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          6320 hearing sufficient to invoke judicial 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); Offiler           
          v. Commissioner, supra.                                                     
               Accordingly, we will deny petitioner’s motion to vacate our            
          order of dismissal for lack of jurisdiction.                                
               To reflect the foregoing,                                              

                                                  An appropriate order will           
                                             be issued.                               






























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