stating that the validity of a notice of determination is assessed on its face, and a notice is valid if it clearly states that Appeals has made a determination
How later courts described this case
- stating that the validity of a notice of determination is assessed on its face, and a notice is valid if it clearly states that Appeals has made a determination
- holding that a notice valid on its face and a timely filed petition confer jurisdiction on this Court whether or not the taxpayer had a fair section 6320/6330 hearing
- holding that a written -9- notice to proceed with a collection action constituted a determination under section 6330
- holding that a writ- ten notice to proceed with a collection action constituted a determination under section 6330
Written by the judges who cited it.
The opinion
Beghe, J., concurring: I am in complete agreement with the decisions in this case to take jurisdiction and to uphold respondent’s determination and authority to proceed with the levy. For the reasons summarized in my dissent in Johnson v. Commissioner, 117 T.C. 204 (2001), I disassociate myself from the comments in the majority opinion herein, regarding jurisdiction under section 6330(d) when the underlying tax is one over which we normally lack jurisdiction.
Halpern, J., agrees with this concurring opinion.