McCune v. Commissioner
United States Tax Court
More than 30 days after receiving an adverse Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, P sought judicial review in a Federal District Court. The petition was dismissed for lack of subject matter jurisdiction. More than 30 days after the order of dismissal, P sought review in this Court.
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More than 30 days after receiving an adverse Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, P sought judicial review in a Federal District Court. The petition was dismissed for lack of subject matter jurisdiction. More than 30 days after the order of dismissal, P sought review in this Court. HELD: Because P failed to file his initial petition with the District Court within 30 days of the notice of adverse determination, his Tax Court petition is dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION
Cohen, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by section 6330(d)(1) or section 7502. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
At the time the petition in this case was filed, petitioner was a resident of Rockwall, Texas.
On January 27, 1999, a Final Notice — Notice of Intent to Levy and Notice of Your Right…
2Cases cited3 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Joannou v. CommissionerUnited States Tax Court · 1960
- Hodges v. CommissionerUnited States Tax Court · 1987
3Cited by27 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Sarrell v. Comm'rUnited States Tax Court · 2001
- Raymond v. Comm'rUnited States Tax Court · 2002
- Gray v. CommissionerUnited States Tax Court · 2012
- Weber v. Comm'rUnited States Tax Court · 2004
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