Lucielle J. Offiler, A.K.A. Lucille Offiler, petitioner v. commissioner of Internal Revenue, respondent

Docket No. 16389-99.

Filed June 19, 2000.

On Feb. 1, 1999, R mailed to P a Final Notice-Notice of Intent to Levy and Notice of Your Right to a Hearing, as required by sec. 6330, I.R.C. The notice pertained to P's unpaid income tax liabilities for 1994 and 1995. Sec. 6330(a), I.R.C., requires only one such notice for the tax period for which R is attempting to collect tax. Under sec. 6330, I.R.C., P had 30 days in which to request a hearing before the IRS Office of Appeals. P did not request a hearing within 30 days of Feb. 1, 1999. Had a timely request for hearing been made, sec. 6330(c), I.R.C., provides for a hearing and "determination" by Appeals regarding the propriety of the proposed levy. Sec. 6330(d), I.R.C. permits an appeal of such a determination to this Court within 30 days of the date of such determination. Because P failed to make a timely request for hearing pursuant to sec. 6330, I.R.C., R was not required to, and did not, make a "determination" within the meaning of sec. 6330, I.R.C. Held: Pursuant to sec. 6330(d), I.R.C., our jurisdiction is dependent upon the issuance of a determination and the filing of a petition within 30 days of the issuance of such determination. Because R did not issue a determination to P, we must dismiss this case for lack of jurisdiction.