Filed: Feb. 24, 2004
Latest Update: Feb. 22, 2020
Summary: Circuit Judges.Patrick Edwin Rudd on brief pro se., Robert L. Baker, Attorney, Tax Division, Department of, Justice, Frank P. Cihlar, Attorney, Tax Division, Department of, Justice, and Eileen J. O'Connor, Assistant Attorney General, on, brief for appellee.filing of a timely petition for review.
Not For Publication in West's Federal Reporter
Citation Limited Pursuant to 1st Cir. Loc. R. 32.3
United States Court of Appeals
For the First Circuit
No. 03-1688
PATRICK E. RUDD,
Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent.
APPEAL FROM THE UNITED STATES TAX COURT
Before
Lynch, Lipez and Howard,
Circuit Judges.
Patrick Edwin Rudd on brief pro se.
Robert L. Baker, Attorney, Tax Division, Department of
Justice, Frank P. Cihlar, Attorney, Tax Division, Department of
Justice, and Eileen J. O'Connor, Assistant Attorney General, on
brief for appellee.
February 24, 2004
Per Curiam. Patrick E. Rudd has appealed an order of the
United States Tax Court that dismissed his petition, purportedly
filed pursuant to 26 U.S.C. § 6330(d), for lack of jurisdiction.
We review, de novo, legal interpretations of the Tax Court, such as
this jurisdictional determination. See Capitol Video Corp. v.
Comm'r,
311 F.3d 458, 463 (1st Cir. 2002). We affirm.
We conclude that the Tax Court correctly ruled that its
jurisdiction under § 6330(d) depends upon the issuance of a valid
notice of determination by the IRS's Office of Appeals and the
filing of a timely petition for review. This jurisdictional ruling
is in accord with the statutory language of § 6330(d) and is
consistent with prior tax court rulings and the Tax Court Rules of
Practice and Procedure. See, e.g., Moorhous v. Comm'r,
116 T.C.
263, 269 (2001); Rule 330(b). Rudd makes no cogent opposing
argument. Because the respondent Commissioner has not issued any
notice of determination with respect to Rudd's tax liability for
1989, the Tax Court correctly dismissed Rudd's petition for lack of
jurisdiction.
The order of dismissal is affirmed.
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