Gray v. Commissioner
United States Tax Court
P moved for interlocutory appeal pursuant to I.R.C. sec. 7482(a)(2)(A) of an order dismissing for lack of jurisdiction, on account of an untimely petition, that portion of the case seeking review under I.R.C. sec. 6330(d)(1) of R's determination to proceed with collection actions. 1. Held: P's contention that the period in which to file a petition for review of a collection action determination under I.R.C. sec. 6330 affecting the underlying tax liability is the 90-day…
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P moved for interlocutory appeal pursuant to I.R.C. sec. 7482(a)(2)(A) of an order dismissing for lack of jurisdiction, on account of an untimely petition, that portion of the case seeking review under I.R.C. sec. 6330(d)(1) of R's determination to proceed with collection actions. 1. Held: P's contention that the period in which to file a petition for review of a collection action determination under I.R.C. sec. 6330 affecting the underlying tax liability is the 90-day period provided in I.R.C. sec. 6213 rather than the 30-day period provided in I.R.C. sec. 6330(d)(1) does not demonstrate a…
1Opinion of the Court
SUPPLEMENTAL OPINION
Gale, Judge:
In an Opinion previously issued in this case, Gray v. Commissioner, 138 T.C. 295 (2012), we held that we lacked jurisdiction to review respondent’s determination to proceed with certain collection actions set forth in a notice of determination issued to petitioner (notice of determination) because the petition was untimely, not having been filed within 30 days of the notice of determination as required by section 1 6330(d)(1). 2 The notice of determination had determined that respondent could proceed with a lien and a levy to collect unpaid income tax reported…
2Cases cited13 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Coopers & Lybrand v. LivesaySupreme Court of the United States · 1978
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Freije v. Comm'rUnited States Tax Court · 2005
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
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