United States Court of Appeals For the Seventh Circuit
Tax — income tax — statute of limitations
Under 26 U.S.C. 6330, a taxpayer has only 30 days to seek review of a Collections Due Process hearing in Tax Court.
“Gray’s appellate arguments make a simple issue unnecessarily complicated. Gray chose to have a CDP hearing under § 6330 to challenge IRS levies, liens, and penalties. The hearing outcome was not favorable to her. Section 6330 establishes that Gray had ‘30 days [after] a determination under this section [to] appeal such determination to the Tax Court.’ 26 U.S.C. § 6330(d)(1). The notices of determination explicitly informed Gray of this 30-day time limit, and that the Tax Court could not consider untimely petitions. Gray concedes that she nonetheless waited more than 30 days before filing her petitions in the Tax Court. Because she mailed her petitions more than 30 days after the notices of determination were sent, the Tax Court lacked jurisdiction under § 6330.”
Appeals from the United States Tax Court, Hamilton, J.