1 5 2 T.C. No . 1 7

UNITED STATES TAX COURT

ATLANTIC PACIFIC M ANAGEM ENT GROUP, LLC, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 8 4 1 2-1 8. Fi l edJ u n e 2 0 , 2 0 1 9
.

In th is co l l ect i o n du e p ro ces s (CDP) cas e R as s es s edp en al t i es u n d er I.R.C. s ec. 6 6 9 8 (a) ag ai n s tP fo r l at e p artn ers h i p i n fo rm at i o n retu rn fi l in gs fo r 2 0 1 4 an d2 0 1 5 an da p en al ty u n d er I.R.C. s ec. 6 0 3 8 (b ) fo r fai l i ng t o fi l e an i n fo rm at io nretu rn wi th res p ectt o cert ai n fo rei g n co rp o rat i o n s an dp art n ers h i p s fo r 2 0 1 4 . R fi l ed a n o t i ce o f Fed eral t ax l i en an dm ai leda n o ti ce o f Fed eral t ax l i en fi l i ng t o P. P d i dn o tt i m el y req u es ta CDP h eari n g wi th R, an dR cl o s edth e cas e wi th ou tco n du ct i n g a CDP o r eq u i v al en th eari n g o r i s su i n g a n o t i ce o f d et erm i nat i o n . P fi l eda p et i t i o nwi th th i s Co u rt , an dR m o vedt o d i s m i s s fo r l acko f ju ri s d i ct i on . R arg u es th atth e Co u rtl ack s juri sd i ct i o nb ecau s e n o n o t ice o f d et erm i nat i o n was i s su edt o P. P arg u es thatR d ep ri v edi t o f i t s ri g h t t o a h eari n g an dwe s h ou l dd em an dR g i v e i ta CDP h eari n g . Al t ern at i v el y , P arg u es thatu n d er Bu ffan o v . Co m m i s s i o n er, T.C. M em o . 2 0 0 7 -3 2 , we s h o u l dd is m i s s fo r l acko f juri s di ct i o no nth e g ro u n d s th atR fai l ed t o s at i sfy th e requ i rem en ts fo r i s s uan ce o f a v al i dn o ti ce o f Fed eral t ax l i en fi l i n g an di n v al i d at e t hatfi l i ng .- 2
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Fi n al l y , P arg u es th ato u r ju ri s d i ct i o ni s ex t en d edu n d er I.R.C. s ec. 7 8 0 3 (a)(3 ). Hel d : W e l ackjuri s di ct i o nb ecau s e n o n o ti ce o f d et erm i n at i o n was i s s u ed
. Hel d , fu rt h er, t h i s cas e i s d i s t i n g u i s h ab l e fro m Bu ffan o, an dwe d o n o t ap p l y

th e rat i o n al e o f t h ato p i n i on h ere. Hel d , fu rt h er, I.R.C. s ec. 7 8 0 3 (a)(3 ) d o es n o t co n fer juri s di ct i o n o n thi s Co u rtan dd oes n ot ex t en do u r ju ri s d ict i o n p ro v i d edu nd er o th er s ect i o n s o f t h e I.R.C.

Fran kAg os t in o an dPh i l l i p J . Co l as an t o , fo r p et i t i o n er. M i ch ael J . De M at o s , fo r res p o nd en t
.

OPINION GOEKE, Ju d g e: Th i s m at t er i s b efo re t he Co urto nres p o nd en t ’ s m ot i o n t o d i s m i s s fo r l acko f ju ri s d i ct i o n . Res p o n d en targ u es thatn o n ot i ce o f d et erm i n at i o n
was s en t t o p et i t i o n er u n d er s ect i o ns 6 3 2 0 an d6 3 3 0 1 fo r t ax y ears 2 0 1 4 an d2 0 1 5
an d , th erefo re, t h e n eces s ary p rereq ui s it e--i .e., a n o t i ce o f d et erm i n at i o n --t o co n fer juri s d i ct i o n o n thi s Co u rti s l ack i n g. Pet i t i o n er d o es n o td i s p u t e t hati t n ev er

1 Un l es s o th erwi s e i nd i cat ed , al l s ect i o nreferen ces are t o th e In t ern al Rev enu e Co de (Co d e) as am en d edan di neffect atal l rel ev an tt im es .- 3
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recei v eda n o t ice o f d et erm in at i o n , b u ti tcl ai m s th atwe n ev ert h el es s h av e juri s d i ct i o n b ecau se res p o n d en tfai l edt o p ro vi de i twi th a co l l ect i on du e p ro ces s (CDP) h eari n g . Fo r t h e reas o n s th atfo l l ow, we h o l d th atwe l ack juri sd i ct i o no v er th i s m at t er an dwi l l g ran tres po n d en t’ s m ot i o nt o d i s m i s s. Back gro u n d Th e rel ev an tfact s t o d et erm i n e o u r ju ri s d ict i o nare n o ti nd i sp u t e. 2 Pet i t io n er’ s p ri n ci p al p l ace o f b u s i n es s was o u ts i de t h e Un i t edSt at es atth e t i m e i t fi led it s p et i t i o n i n t h i s cas e. Res p o n d en tas ses s edp en al ti es ag ai n s tp et i t i o n er u nd er s ect i on 6 6 9 8(a) fo r l at e p art n ers hi p i n fo rm at i on retu rn fi l in g s fo r 2 0 14 an d2 0 15 an d a p en al ty u n d er

2 Pet i t i on er cl ai m s juri s di ct i o n al fact s are i nd i sp u t e an dwo ul d h av e u s “ rem an d ” t h i s cas e t o res p o n d en t ’ s Offi ce o f Ap p eal s (Ap p eal s ) fo r fact fi n d i n g o n th es e d i s p u t es . Ho wev er, p et i ti o n er’ s d i s p u t edfact s are n o t juri sd i ct i o n al ; rat h er i t as k s u s t o qu es t i o n t h e m eri t s o f i t s d i s pu t e wi th res p o n d en tan d th e u n d erl y i n g n o t i ce o f Fed eral t ax l i en (NFTL) fi l i n g . Fu rt h er, p et i t i o n er’ s u s e o f t h e wo rd
“ rem an d ” i s cu ri o u s as th is cas e n ev er reach edAp p eal s . Pet i t i o n er ci t es a n u m b er o f cas es i n wh i ch we h av e rem an d ed d is p u tes t o Ap p eal s ; h o wev er, i neach o f th o s e cas es th ere h adb een a p rev i ou s h eari n g wi th Ap p eal s an d we h ad juri s d i ct i o n t o rem an d fo r s om e i n ad equ acy wi th the p ri o r h eari n g . See, e.g ., Keen e v . Co m

m i s s i o n er, 1 2 1 T.C. 8 (2 0 0 3 ) (rem an di ng t o Ap p eal s b ecau s e i th ad fai l edt o al lo w th e t ax p ay er t o reco rdh i s CDP h eari n g); Harrel l v . Co m m i ss i o n er, T.C. M em o . 2 00 3 -2 7 1 (rem an di n g t o Ap p eal s s o th att ax p ay ers co u l dreco n s i d er th e Ap p eal s o ffi cer’ s s u g ges tedi n s t al l m en tag reem en to r o ffer a co l l ect io n al t ern at i v e). Itap p ears i n s t eadth atp et i t io n er i s s eek i n g an o rd er fro m u s d em an d i n g th at res p on d en t g i v e i ta CDP h eari n g . As we d et erm i n e we d o n o t h av e juri sd i ct i o n o v er t h i s d i s p u t e, we l ackth e au th o ri ty t o ad dres s p et i t i o n er’ s g ri ev an ces o r p ro v i de t h e requ es t edrel i ef.- 4
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s ect i on 6 0 3 8 (b ) fo r fai l i ng t o fi l e an i n fo rm at i o nretu rn wi th res p ect t o cert ai n fo rei gn co rp orat i o n s an dp art n ers h i p s fo r 2 0 1 4 . OnJ u n e 1 3 , 2 0 1 7 , res p on d en t
m ai l edLet ter 3 17 2, No t ice o f Fed eral Tax Li en Fi l i n g an dYo u r Ri g h t t o a Heari n g u n d er I.R.C. 6 3 20 , t o p et i t i o n er ati t s New Yo rkad dres s wi th res pect t o th e 2 0 14 an d 2 0 1 5 as s es s m en ts . Let t er 3 1 7 2 , d el iv eredan ds i g n edfo r o nJ u n e 1 6 , 2 0 1 7 , n o t i fi edp et i t i o n er o f i t s ri g h tt o fi l e a req u es tfo r a CDP o r eq ui v al en t h eari n g o n o r b efo re J u ly 2 0 , 2 0 1 7
. 3 Pet i t i o n er’ s t ax m at t ers p art ner an dm an ag i n g
m em b er, Dav i dCh u , was n oti n th e Un i t ed St at es atth e t i m e an dd i d n o t s ig nfo r Let t er 3 1 7 2
. OnJ u ly 2 8 , 2 0 17 , p et i t i on er m ai l edFo rm 1 2 1 5 3 , Requ es tfo r a Co l l ect i o n Du e Pro ces s o r Equ i v al en tHeari n g , t o res p on d en t . Fo rm 1 2 15 3 l is tedp et i t i o n er’ s New Yo rk ad dres s as i t s “ cu rren tad dres s ”, an d th atad dres s was al s o th e retu rn ad dres s o n th e en v el op e i n wh i ch Fo rm 1 2 1 5 3 was m ai l ed . Res p o n d en trecei v ed th e req u es to n J u l y 3 1 , 2 0 1 7 . OnAu g u s t 2 8 , 2 0 1 7 , res p o nd en tm ai l eda l et t er (Au gu s t 2 8 , 2 0 1 7 , l et t er) i n fo rm i n g p et it i o n er at i t s New Yo rk ad dres s th ati t s CDP h eari n g req u es twas b ei n g d en i edas u n t i m el y . Ital s o g av e p et i t io n er u n t il

3 Pet i t i on er al l eg es th at“ d el i v ery ” o f Let t er 3 1 72 i s i nd i s p u t e, b u tp o s t al reco rd s refl ectth e l et t er was d el i v eredan ds i g nedfo r o nJ u ne 1 6 , 2 01 7 , at1 1 : 0 5 a.m . Reg ard l es s, d el i v ery o f Let t er 3 1 7 2 i s i m m at eri al fo r d et erm in i n g o u r juri s d i ct i o n i n th i s m at t er.- 5
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Sep tem b er 1 , 2 0 1 7 , t o req u es tan equi v al en th eari n g . OnSep t em b er 7 , 2 0 17 , res p o n d en t’ s au t o m at edco l l ect i o ns y s t em s up p o rtcl o s edthe cas e wi th o u ta h eari n g . Res p o nd en tas s ert s o n b ri ef t h atp et it i o n er up d at edi t s l as tkn o wnad dres s wi th h im th e weeko f Oct o ber 1 4 , 2 0 1 7
. OnDecem

b er 1 9, 2 01 7 , p et i t i on er s en t a fo l l o wup req u es t fo r a CDP o r equ iv al en th eari n g. Pet i t i o n er’ s req ues tfo r an equi v al en t h eari n g was s ub m i t t ed b y i t s at t o rn ey s i n th i s m at ter. Th e req u es ti ncl u d eda Fo rm 2 8 4 8, Po wer o f At t o rn ey an d Decl arat i o n o f Rep res en t at i v e, wh i ch l i s t edp et i t i o n er’ s New Yo rk ad dres s as th e t ax pay er’ s ad dres s . Th e reco rdd o es n o trefl ect a res p o ns e fro m
res p o n d en t t o p et i t io ner’ s Decem b er 1 9 , 2 0 1 7 , requ es tfo r a CDP o r eq u i v al en t h eari n g . OnM ay

2 , 2 0 1 8 , p et it i o n er fi l eda p et i t i o ns eek i n g t h i s Co u rt ’ s rev i ew
an d at t ach edth e Au g u s t 2 8 , 2 0 1 7 , l et t er recei v edfro m res p on d en t . No CDP o r equ iv al en th eari n g was ev er co n du ct ed
. Di s cu ss i o n Th e Tax Co u rt i s a co u rto f l i m i t ed juri sd i ct i o n , an dwe m ay ex erci s e t h at juri s d i ct i o n o n l y

t o the ex ten tau th o ri zedb y Co n g res s. Naft el v . Co m m i s s io n er, 8 5 T.C. 5 2 7 , 5 2 9 (1 9 8 5 ). Sect i o n6 3 2 1 i m p o s es a l i en i n fav o r o f th e Un i t edSt at es
o n al l p ro p ert y

an dri g h ts t o p ro p ert y

o f a p ers o nl i ab l e fo r t ax wh en a d em an dfo r th e p aym en to f t h e p ers o n ’ s t ax es h as b een m ad e an d t h e p ers o n fai l s t o p ay th o s e- 6
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t ax es . Sect i o n 6 3 2 3 req ui res th e Secret ary t o fi l e an NFTL i f t h e l i en i s t o b e v al i d ag ai n s tcert ai n cred i t o rs . Sect i o n6 3 2 0 (a)(1 ) req u i res the Secret ary t o n o t i fy i n wri t in g an y

p ers o n ag ai n s twh o s e p ro p ert y an NFTL i s fi l ed . Su ch n o t i ce m u s t i n cl u d e t h e ri g h t o f t h e p ers o n t o req u es t a h eari n g wi th i n3 0 d ay s fo l l o wi n g th e fi fth b us i n es s d ay

aft er t h e l i en i s fi l ed
. Sec. 6 3 2 0 (a)(3 ). An y p ers o n t i m el y req u es t i ng s u ch a h eari n g s h al l recei v e o n e wi th Ap p eal s , an dth e Ap p eal s o ffi cer wi l l m ak e a “ d et erm i n at i o n ” fo l l o w i n g t he h eari ng . Secs . 6 3 2 0 (b )(1 ), (c), 6 3 3 0 (c)(3 ). Th e p ers o n m ay th en p et i t i o n t h i s Co urtwi th i n 3 0 d ay s o f t h e d et erm i n at i o n , an d we wi l l h av e ju ri s d ict i on t o rev i ew i t . Secs . 6 3 2 0 (c), 6 3 3 0 (d )(1 ). Ou r ju ri s d i ct i o n u n d er s ect i o n6 3 3 0(d )(1 ) req u i res a wri t ten n o t ice
em bo dy i n g a d et erm i n at i o n t o p ro ceed wi th th e co l l ect i o no f t ax es i ni s s u e, an da t i m el y pet i ti o n . Lun s fo rdv . Co m m i s s i o n er, 1 1 7 T.C. 1 5 9 , 1 6 4 (2 0 0 1 ). Th e d et erm i n at i o n d o es n o t h av e t o fo l l o w an y p art i cu l ar fo rm at . LG Ken dri ck , LLC
v . Co m m i s s i o n er, 1 4 6 T.C. 1 7, 2 8 (2 0 1 6 ), aff’ d , 6 8 4 F. Ap p ’ x 7 4 4 (1 0 th Ci r. 2 0 1 7 ). Ho wev er, i f n o wri t t en d et erm i nat i on i s i s su ed , th e ab s en ce o f s u ch a d et erm i n at i o n i s g ro u n d s fo r d i s m i s s al o f t h e p et i t i o n . Id . (ci t i n g Offi l er v . Co m m i s s i o n er, 1 1 4 T.C. 4 9 2 , 4 9 8 (2 0 0 0)). In d eci d i n g wh et h er we h av e juri s d i ct i o n we wi l l n o tl o okb eh i n da n o t i ce o f d et erm i n at i o n , o r l acko f n o t i ce, t o- 7
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d et erm i n e wh eth er a h eari n g was fai r o r ev en wh et h er t h e t ax p ay er was g i v en an ap p ro p ri at e h eari n g o p po rtu n i ty . Id
. at3 1 ; cf. Lu n s fo rd v . Co m m i s s i o n er, 1 1 7 T.C. at1 6 4 -1 6 5
. As a t h res h ol dm at ter we m u s tad dres s s o m e d i screp an ci es i ncas el aw
s u rro u n d i n g o u r au th o ri ty t o d et erm i n e wh et h er s t atu t o ry req u i rem en t s were
co m p l iedwi th wh en d et erm i n in g juri s d i ct i o n . InKen ned y v . Co m m i s s i o n er, T.C. M em o. 2 0 0 8 -3 3 , 2 0 0 8 W L 4 40 9 9 2 , at* 1 , we ex p l ai n edth at wh ere we d et erm i n e th atjuri s d i ct i o n i s l ack i ng , we m u s ts t i l l d eci d e t h e p ro per b as i s fo r d i s m i s s al . In Bu ffan o v . Co m

m i s s io n er, T.C. M em o . 2 00 7 -3 2 , 2 0 0 7 W L 4 2 4 7 05 , at* 2 , th e t ax p ay er fai l edt o t i m el y

req u es ta CDP h eari n g ; an d al th o u gh th e Co m m i s s i o n er g ran t edan equ i v al en th eari n g , th e t ax p ay er d i dn o ts h o w up . As a res u l t , n o n o t i ce
o f d et erm i nat i o n was i s s u edb y Ap p eal s . Id . Ho wev er, we ex am i n edth e Co m m i s s i o n er’ s co m

p l i an ce wi th th e s t atu t ory req u i rem en t th ata l ev y

n o t i ce b e
m ai l edt o a t ax p ay er’ s l as t kn o wnad dres s, an d we h el dth at th e l ev y n o t i ce up o n wh i ch a n o t i ce o f d et erm in at i o n wo u l d h av e b een b as edwas i n v al ids i n ce i twas
n o tm ai l edt o th e ap p ro p ri at e ad dres s. Id . at* 5
. Acco rd i n g l y , we d i s m i s s edan d i n v al i d at edth e u n d erl y i n g l ev y n o t i ce. Id
.- 8
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Pet i t i o ner s ug g es t s th atwe s h o u l d t ak e a s i m il ar ap pro ach h ere. 4 Fo l l o wi n g Bu ffan o, th e Co urt o f Ap p eal s fo r t h e Sev en th Ci rcu i t h el d , i na cas e wi th s i m i l ar fact s, th at“ [a] d eci s i on i n val i d at i n g ad m i ni s trat i v e act i on fo r n o tfo l l o wi n g
s t atu to ry p ro cedu res i s a qu i n t es s en t i al m eri t s an al y s i s, n ota juri s d ict i o n al ru l i ng .” Ad o l p h s o n v . Co m

m is s i o n er, 8 4 2 F.3 d4 7 8 , 4 8 4 (7 th Ci r. 2 01 6 ). Res p o n d en t
en co urag es u s t o o v erru l e Bu ffan o an dthe l i n e o f cas es th atfo l l o wed an di n s t ead ad o ptth e ap p ro ach o ut l i n edi n Ad ol p h s o n . Ho wev er, we n eedn o tad dres s t h e d i s crep an ci es i n th es e ru l i n gs t o d ay as we can cl earl y

d i s t i n g u is h t h e p res en tcas e fro m o u r d eci s io n i n Bu ffan o . In Bu ffan o v . Co m

m i s s i o n er, 2 0 07 W L 4 2 4 7 0 5, at* 1 , th e reco rdi n cl u d ed i n fo rm at i o n s h o wi n g the ad dres s ap p eari n g o n th e t ax p ay er’ s m o strecen tl y fi l ed Fed eral i nco m e t ax return . Th i s i s th e s t art in g p oi n tfo r es t ab l i s h i ng a t ax p ay er’ s l as tkn o wnad dres s . See Ken n ed y v . Co m m i s s i o ner, 1 1 6 T.C. 2 5 5 , 2 6 0 n .4 (2 0 0 1 ); Ab el es v . Co m

m i s s i o n er, 9 1 T.C. 1 0 1 9 , 1 0 3 5 (1 98 8 ); s ec. 3 0 1.6 2 1 2 -2 (a), Pro ced
. & Ad m i n . Reg s . Inad d it i o n , th e t ax p ay er d i dn o tev en b eco m e aware o f t h e Co m m i s s i o n er’ s l ev y

fi l i n g u n ti l th e In t ern al Rev enu e Serv i ce (IRS) s erv eda
n o t i ce o f l ev y

o n h i s em

p l o y er. Bu ffan o v . Co m

m i s s i o n er, 2 0 0 7 W L 4 2 4 7 0 5 ,

4 Pet i t i on er h as n o t m ad e a cro s s -m o ti o n t o d i sm i s s fo r l acko f ju ri s d ict i o n , b u ti t s p o s i t i on i s cl ear fro m s t at em en t s o n b ri ef.- 9
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at* 2 . By co n tras t , p et it i o n er h as n o ts h o wn thati t s l as tkn o wnad dres s was o n e
o th er t han th e New Yo rkad dres s u s ed b y res p on d en t
. 5 Infact , p et i t i o n er ad m i t s th ati trecei v edth e n o t i ce o f NFTL fi l i n g ati t s New Yo rkad dres s , an d p et i t i o n er fi led a requ es t , al bei tu n ti m el y , fo r a CDP h eari n g b as ed o n t h e n o t i ce o f NFTL fi li n g . Fu rt h er, p et i t io n er l i s t edi t s New Yo rkad dres s as i t s cu rren t ad dres s o n Fo rm 1 2 1 5 3 , an dp et i t i o n er’ s at t o rn ey s l i s t edth e New Yo rk ad dres s as th e t ax p ay er’ s ad dres s o n Fo rm 2 8 4 8 . Acco rd i ng l y , we fi n d t h i s cas e d i s t i n g u is h ab l e fro m Bu ffan o . 6 Pet i t i o ner m ak es a n u m

ber o f arg u m en t s at t ack i n g res p o nd en t ’ s b as i s fo r t h e
u n d erl y i n g p en al t ies , an d arg u i n g th atth e Let t er 3 1 7 2 i t recei vedd i dn o tco m p l y wi th s ect i o n 6 3 2 0 . Ho wev er, p et i t i o n er’ s m ai nco n t en ti o ni s th atres p o n d en tn ev er g av e i ta h eari n g . Pet i t i o n er d o es n o td i s p u t e, h o wev er, th ati t fai l edt o t i m el y req u es ta CDP h eari n g . Co ns equ en t l y , res p o nd en twas n o treq u i red t o p ro v i d e

5 Th e n o ti ce o f NFTL fi l i n g was s en tt o p et i t i o n er’ s l as t kn o wnad dres s o n J u n e 1 3, 2 0 1 7 , an d res po n d en tas s ert s th at p et it i on er d i d n otn o ti fy h i m o f a ch an ge i n i t s l as tkn o wnad dres s u n t i l th e week o f Oct o b er 1 4 , 2 0 1 7
.

6 Pet i t i on er ch al l en g es res p o n d en t ’ s co m p l i an ce wi th a n u m

b er o f o th er p reCDP h eari n g s t atut ory

req u i rem en t s , b u tth es e ch al l en g es al l co n cern arg u m en t s o n th e m eri t s an dcan n o t b e ad dres s edas we l ackjuri s di ct i o no v er t h i s cas e. Sp eci fi cal l y , p et i t io n er al leg es th at : (1 ) res p o n d en t d i dn o tm ak e a v al i d as s es s m en tu n d er s ec. 6 20 3 ; (2 ) res p o n d en t d i dn o tt i m el y n o t i fy p et i t i o n er o f an as s es s m en tu n d er s ec. 6 30 3 ; an d(3 ) t h e n o t i ce o f NFTL fi l i n g was u n t im el y s en t
.- 1 0 -

p et i t i o n er wi th a h eari n g . See In v . Res earch As so cs ., In c. v . Co m m i s s i on er, 1 2 6 T.C. 1 8 3 , 1 9 1 (2 0 0 6 ). Ab s en ta d et erm i n at i on l et t er p et it i on er l ack s th e

“ juri s d i ct i o n al h o ok ” t o en t er th i s Co u rt . See Ad o l p h s on v . Co m m i s si on er, 8 4 2 F.3 dat 4 85
. 7 Pet i t i o ner arg u es th ats ect i o n 7 8 0 3 (a)(3 ) co n fers juri s d i ct i o n o nth is Co u rt
. Pet i t io n er al l eg es th ats ect i o n 7 8 0 3 (a)(3 ), wh ich p ro v id es a s t atu t o ry t ax p ay er b il l
o f ri g h t s (TBOR), g i ves i ta ri g h tt o b e h eardan dt o ap p eal d eci s i o n s o f res p o n d en t t o an i n d ep en d en tfo ru m . See Pro t ect i ng Am eri can s fro m Tax Hi kes Acto f 2 0 1 5 , Pub . L. No . 1 1 4 -1 1 3 , s ec. 4 0 1 (a), 1 2 9 St at . at3 1 1 7
. Ho wev er, s ect i o n 7 8 0 3 (a)(3 ) i t sel f d o es n o tco n fer an y n ew ri g h t s o nt ax p ay ers ; i t m erel y l i s ts “ t ax p ay er ri g h t s
as affo rd edb y

o th er p ro v i s i o n s o f” t h e Co de. Fu rt h er, s ect i o n7 8 03 (a)(3 ) i m p o s es
an o b l ig at i o n o n the Co m m is s i o n er t o “ en s u re t h atem p l o y ees o f t he In t ern al

7 Pet i t i on er s u g g es t s th at th e Au g u st2 8 , 2 0 17 , l et t er, d en y i ng a CDP h eari n g b ecau s e o f p et i t i o n er’ s u n t i m el y req u es t , was a d et erm i n at i o n thatcan co n fer juri s d i ct i o n o n thi s Co u rt . Wh i l e we h av e s ai d “ th atth e ab s en ce o f a d o cu m en t b eari n g a p art i cu lar t it l e o r fo rm atd o es n o tm ean th atn o d et erm in at i o nh as b een m ad e”, SECC Co rp . v . Co m m i s s i o n er, 1 4 2 T.C. 2 2 5 , 2 3 1 (2 01 4 ), we h av e n ev er h el ds u ch a l et ter t o b e a d et erm i n at i o nth atcan es t ab l i s h o u r ju ri s d i ct io n . Reg ard les s , res p o n d en t m ai l edth e l et t er o nAu g u s t2 8 , 2 0 1 7, b u tp et i ti o n er d i d n o t fi le i t s p et i t i o n wi th th i s Co u rtu n t i l M ay 2 , 2 01 8
. As s um i n g wi th o utd eci d i n g th at th e Au g u s t2 8, 2 0 1 7 , l et t er co u l dco n s t i tu t e a d et erm in at i o nu n d er s ec. 6 3 3 0 , th e p et i t i o n was fi l edwel l o u t s i d e t h e 3 0-d ay wi n d o w fo r fi l i n g u n d er s ec. 6 3 30 (d )(1 ).- 1 1 -

Rev enu e Serv i ce are fam i l i ar wi th an dact i nacco rd wi th ” s u ch ri g h t s . Itd o es n o t i n d ep en den t l y

es t ab l i s h a b as i s fo r ju ri s d i ct i on i nth i s Co u rt
. Pet i t i o ner ack n o wl ed g es th ats ect i on 7 8 0 3(a)(3 ) p ro v i d es n o i n d ep en d en t rel i ef o r ad d i t io nal ri g h t s t o t ax p ay ers b u tap p l i es o n ly t o ri g h ts al read y g u aran teed . See Faceb o ok , In c. v . IRS, Cas e No . 1 7 -cv -0 64 9 0 -LB (N.D. Cal . M ay 1 4 , 2 0 1 8 ), 2 0 1 8 W L 2 2 1 5 7 43 . Pet i t i o n er s u g g es t s th atth e l i s to f t ax p ay er ri g h t s i n s ect io n 7 8 0 3 (a)(3 ) i n cl u des a t ax p ay er’ s ri g h tt o a CDP h eari n g, b u tp et it i o n er d o es no tex p l ai n h o w thats ect io nwo u l dco n fer ju ri sd i ct i o no nth i s Co u rtwh en th e t ax p ay er fai l edt o t i m el y

req u es ts u ch a h eari ng . Th e t ex to f s ect i o n 7 8 0 3 (a)(3 ) cl earl y co n fers n o p o wer o n th i s Co u rt t o ex t en dth e d ead l i n e fo r req u es t i n g a CDP h eari n g b ey o n d th e 3 0 d ay s Co n g res s p res cri bedi ns ect i o n6 3 2 0
. 8 W i th ou ta

8 In M o y a v . Co m

m i s s i on er, 1 52 T.C. _

_ , _ _ (s l i p o p . at1 6 -1 7 ) (Ap r. 1 7 , 2 0 1 9 ), we h el dth atthe IRS TBOR d i dn o tco n fer an y n ew ri gh t s o nt ax p ay ers ; th e s t atu to ry TBOR i n s ec. 7 8 0 3 (a)(3 ), wh i ch ex act l y track s th e IRS TBOR, b ecam e effect i v e aft er t h e n o t i ce at i s s u e. See IRS News Rel eas e IR-2 0 1 4 -7 3 , 2 0 1 4 W L 2 5 9 0 8 1 7 (J u n e 1 0 , 2 0 1 4 ). W e h el dth at ev eni f t h e Co m m i s s i o n er h adv i o l at ed t ax p ay er ri g h t s u n d er t h e IRS TBOR as th e t ax p ay er arg u ed , “ we wo u ldn ei th er i n v al i d at e th e n o t i ce, rel i ev e * * * [t h e t ax p ay er] o f an y p o rt i on o f t h e b u rd en o f p ro o f, n or t ak e an y

o th er act i o n t o rem ed i at e t ho s e v i o l at i o n s o r fai l u re” as we wo u l dn o ti g n o re t h e p ri n ci p l e art i cu l at edi n Green b erg ’ s Ex p res s , In c. v . Co m m i s s i o n er, 6 2 T.C. 3 24 (1 9 7 4 ), an dl o o kb eh i n dth e n o ti ce i no rd er t o rem ed iat e an y

v io l at i o n . M o y a v . Co m m i s s i o n er, 1 5 2 T.C. at

_

_ (s l i p o p. at1 6
- 1 7 ). In Faceb o o k , In c. v . IRS, Cas e No . 1 7 -cv -0 6 4 9 0 -LB (N.D. Cal . M ay 1 4 , 2 0 1 8 ), 2 0 1 8 W L 2 2 1 5 7 43 , at* 1 3 , th e Di s tri ct Co u rth el dth ats ec. 7 8 0 3(a)(3 ) d i d n o tg ran tt ax p ay ers n ew s ub s t an t i v e ri g h t s . Sec. 7 80 3 (a)(3 )(E) res tat es a (co n ti n u ed ...)- 1 2 -

n o t i ce o f d et erm i n at i on fo l l o wi n g t i m el y req ues t edCDP h eari n g, we l ack juri s d i ct i o n . Sec. 6 3 30 (d )(1 ). Pet i t i o ner ci t es s ect io n 6 3 2 0 (b )(1 ) as g i vi n g i ta ri g h t t o a h eari n g b u t
co n sp i cu o u s l y

o m i t s an y

referen ce t o s ect i o n6 3 20 (a)(3 )(B) m an d at i n g a 3 0-d ay t i m efram e i n wh i ch t o req ues ts u ch a h eari n g. Pet i t io n er’ s fai l u re t o ci t e t h i s p ro v is i o n ev i d en ces ei th er an u n fam i l i ari ty wi th th e s t atu t e o r a d el i b erat e at t em p t t o m i s l eadth e Co u rt . W e h av e al read y h el dth atp et i t io n er’ s fai l ure t o t i m el y req u es ta CDP h eari n g l eav es u s wi th ou t juri s di ct i o nt o co n si d er t h i s m at t er. At t em pt i n g t o co n fu se o u r ju ri sd i ct i o n i nth i s cas e wi th ci tat i o n s o f s ect i o n 7 8 0 3 (a)(3 ) d o es n o tai dp et i t i o n er’ s p oi n t. Pet i t i o n er ap p ears eag er t o rai se arg u m en t s i tco u l dh av e rai sedata CDP h eari n g ; h o wev er, i t s fai l u re t o t i m el y req u es ta h eari n g h as l efti twi th o u ta ri g h tt o rai se t h o s e p oi n t s b efo re res po n d en t
o r t h i s Co u rt . Itwo u l dap p ear, h o wev er, t h at p et it io n er i s n o t wi th o u t rem ed y an d
rem ai n s free t o ch al l en g e res p on d en t ’ s d et erm i n at i o n s th ro u g h a refu n dact i o n .

8 (...co n t in u ed ) t ax p ay er’ s al read y

ex i s t i n g “ ri gh tt o ap p eal a d eci s i o no f th e In t ern al Rev enu e Serv i ce i n an i n dep en den tfo ru m ”; h o wev er, i td o es n o t n eces si tat e a CDP h eari n g as th e i n d ep en d en tfo ru m .- 1 3 -

In reach i n g o u r h o ld in g , we h av e co ns i d ered al l arg u m en t s m ad e, an d , t o th e
ex t en tn o tm en t i o n edab o v e, we co n cl u de t h ey are m o o t , i rrel ev an t , o r wi th o u t
m eri t
. To refl ectthe fo reg o i n g , Ano rd er o f d i s m is s al fo r l ack
o f ju ri s d i ct io n wi l l b e en t ered
.