Gray v. Commissioner, 140 T.C. No. 9

Petitioner Gray seeks appellate review of a Tax Court order dismissing for lack of jurisdiction due to an untimely petition under IRC 6330(d)(1).
The order denied review of respondent’s determination to proceed with collection actions (lien and levy) based on a notice of determination.
The underlying tax liabilities relate to untimely joint returns for 1992–1995, assessed by respondent under 6201(a)(1).
The notice of determination abated some tax and some additions to tax for 1992–1993; petition challenged only collection actions under 6330, not all taxes.
Gray previously filed a motion for interlocutory appeal under IRC 7482(a)(2)(A) and the court denied certification.
The Supplemental Opinion explains why the petitioning period for review of underlying tax liabilities in 6330 proceedings is 30 days, not 90 days, and affirms dismissal.

Issue	Plaintiff's Argument	Defendant's Argument	Held
The proper petitioning period for 6330 review of underlying tax liability	Gray argues 90 days (deficiency procedure) should apply	Commissioner argues 30 days under 6330(d)(1) apply	30-day period governs; no 90-day extension.
Whether substantial grounds exist for a difference of opinion	There is a substantial difference of opinion on the period	No substantial ground for difference of opinion	No substantial difference of opinion.
Whether immediate appeal would materially advance termination of the litigation	Interlocutory appeal would promote judicial economy	Cannot materially advance termination; would create parallel tracks	Would not materially advance termination; appeal denied.

Kovens v. Commissioner, 91 T.C. 74 (1988) (interlocutory review standards for 7482(a)(2) balance of policies)
Gen. Signal Corp. & Subs. v. Commissioner, 104 T.C. 248 (1995) (exceptional nature of interlocutory appeals)
New York Football Giants, Inc. v. Commissioner, T.C. Memo. 2003-28 (2003) (example cited for principles of interlocutory review (note: memo))
Montgomery v. Commissioner, 122 T.C. 1 (2004) (jurisdiction to review underlying liabilities under 6330)
Callahan v. Commissioner, 130 T.C. 44 (2008) (underlying tax liability review; definitional distinctions)
Freije v. Commissioner, 125 T.C. 14 (2005) (review of underlying tax liability does not satisfy deficiency rights)
Downing v. Commissioner, 118 T.C. 22 (2002) (additions to tax reviewed outside deficiency procedures)
Kuykendall v. Commissioner, 129 T.C. 77 (2007) (limitations on deficiency vs underlying liability review)
Gray v. Commissioner, 138 T.C. 295 (2012) (earlier holding lack of jurisdiction for untimely 6330 petition)
Salazar v. Commissioner, 338 Fed. Appx. 75 (2009) (example of underlying liabilities beyond deficiency procedures (appellate))