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UNITED STATES TAX COURT-Continued

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1999, Commissioner mailed to petitioner W notice of intent to levy
for unpaid 1989–92 tax liabilities; on May 10, 1999, H and W filed
joint request for Appeals Office hearing; although H's request was
not filed within 30-day period prescribed by sec. 6330, Commis-
sioner granted H so-called equivalent hearing and granted W
administrative hearing pursuant to sec. 6330; on Oct. 6, 2000,
Commissioner issued two “decision letters”, one to H stating that
collection would proceed against H and one to W stating that collec-
tion would proceed against W and informing W of right to challenge
in court; on Oct. 16, 2000, petitioners filed joint petition for review;
and Commissioner moved to dismiss for lack of jurisdiction as to H
and to strike as to certain taxable years, Court determined (1)
Commissioner's conducting equivalent hearing was not waiver of
sec. 6330 time restrictions on H for requesting Appeals Office hear-
ing (Kennedy v. Commissioner, 116 T.C. 255, followed); (2) Court
lacked jurisdiction for H's petition for review, because Commis-
sioner did not issue required determination letter under sec. 6330
since H failed to file timely request for Appeals Office hearing
under sec. 6330(a)(2) and (3)(B) and (b); and Commissioner was not
barred from issuing separate notices of intent to levy notwithstand-
ing H and W's joint filings for years at issue, since term “person”
in sec. 6330 did not require Commissioner to treat as single unit
H and W filing jointly for particular year. Moorhous v. Commis-
sioner .....

Jurisdiction-Necessity of Determination by Commis-
sioner as Premise for Petition Under Sec. 6320 or 6330–
Commissioner's Equivalent Hearing Not Waiver.- Where on
Sept. 10, 1999, Commissioner mailed to petitioner notice of Federal
tax lien filing for unpaid 1984–88 tax liabilities but did not mail it
to last known address as required by sec. 6320; on Oct. 25, 1999,
Commissioner mailed petitioner final notice of intent to levy for
1984-88 liabilities, but petitioner failed to request administrative
hearing within 30-day period prescribed by sec. 6330; on July 24,
2000, Commissioner nevertheless held so-called equivalent hearing
and subsequently issued decision letter to petitioner on Aug. 17,
2000, stating that collection would proceed; and, on Sept. 11, 2000,
petitioner filed petition for review, and Commissioner filed motion
to dismiss for lack of jurisdiction, Court determined it lacked juris-
diction to review notice of filing of notice of lien under sec. 6320
since Commissioner failed to send written notice prescribed by sec.
6320(a) to petitioner's last known address, and consequently
Commissioner had not made required determination; it lacked juris-
diction for review of notice of intent to levy under sec. 6330(d) since
petitioner failed to file timely request for Appeals Office hearing,
and consequently Commissioner had not made required determina-
tion; and Commissioner's equivalent hearing did not constitute
waiver of time restrictions imposed on petitioner for requesting

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