TAX COURT OPINION

Case: Dennis Higgins
Docket Number: 22347-07L
Judge: Vasquez
Opinion Type: memo
Filed: 04/06/2009
Pages: 3

T .C . Memo . 2009-74 UNITED STATES TAX COUR T DENNIS HIGGINS, Petitioner v . COMMISSIONER OF-INTERNAL REVENUE, Responden t Docket No . 22347-07L . Filed April 6, 2009 . Dennis Higgins, pro se . Susan Greene and Sheila R . Pattison , for respondent . MEMORANDUM OPINION VASQUEZ, Judge : This case is before the Court on respondent's motion to dismiss for lack of jurisdiction . At the time he filed the petition, petitioner resided in Texas . On or about February 10, 2007, respondent sent to petitioner via certified mail a Final Notice--Notice of Intent to Levy an d SERVED Apr 06 2009 - 2 - Notice of Your Right to a Hearing for 2003 and 2004 (collectio n notice) .' The collection notice was delivered on February 20 , 2007 . On April 18, 2007, petitioner mailed respondent a Form 12153, Request for a Collection Due Process Hearing (hearing request) . On or about April 25, 2007, respondent received petitioner's hearing request . On September 17, 2007, respondent issued a decision letter to petitioner . A taxpayer must submit a request for a hearing during th e 30-day period commencing the day after the date of the collection notice . Sec . 301 .6330-1(b)(1), (c)(2), Q&A-C3, Proced . & Admin . Regs . Petitioner did not timely request a . collection, hearing . Accordingly, petitioner received an equivalent hearing and a decision letter (instead of a section 6330 hearing and a notice of determination) . A decision letter is not a determination letter pursuant to section 6320 or 6330 . See' Orum v . . Commissioner , 123 T .C . 1, 7-12 (2004), affd . 412 F .3d 819 (7th Cir . 2005) ; Kennedy v . Commissioner , 116 T .C . 255, 263 (2001) ; Offiler v . Commissioner , 114 T .C . 492, 495 (2000) . Respondent did not issue a determination letter to petitioner sufficient to invoke th e 1 Unless otherwise indicated, all section references are to the Internal Revenue Code . 3 _ Court's jurisdiction to review the notice of intent to levy for 2003 and 2004 . See Orum v . Commissioner , supra ; Kennedy v . Commissioner , supra . Accordingly, we shall dismiss the petition for lack of jurisdiction on the ground that respondent did not make a determination pursuant to section 6330 regarding the collection notice for 2003 and 2004 because petitioner failed to file a timely request for an Appeals Office hearing pursuant to section 6330(a)(3)(B) and (b) .z See Orum v . Commissioner , supra ; Kennedy v . Commissioner , supra . To reflect the foregoing, An order of dismissal for lack. of jurisdiction will be entered . 2 In his objection to the motion to dismiss for lack of jurisdiction and at the hearing on the motion, petitioner complained that he did not receive a hearing request form with the collection notice . Petitioner received the notice of intent to levy and was aware that he had 30 days to request a hearing . Petitioner obtained a Form 12153 from the Patriot Network online . Respondent asserts that sec . 6330 does not require that the IRS enclose a Form 12153 with the collection notice . Even if we had jurisdiction over this case, petitioner did not raise this issue during his Appeals hearing . Accordingly, petitioner's claim would not be properly before the Court . See Giamelli v . Commissioner , 129 T .C . 107 (2007) ; Magana v . Commissioner , 118 T .C . 488 (2002) .