Memorandum Opinion

Pending before the Court are Plaintiff’s Motion for Summary Judgment [Docket 16] and the IRS’s Cross-Motion for Summary Judgment [Docket 18].¹  This matter is before the Court on Plaintiff’s appeal for re-determination of the validity of taxes assessed for the tax periods ending September 30, 1993 and December 31, 1993, respectively.  Plaintiff originally challenged the validity of the assessments in a collection due process (CDP) hearing before the IRS Appeals Office, which upheld the assessments.  Pursuant to 26 U.S.C. §§ 6320(c) and 6330(d), Plaintiff appealed the IRS’s determination to the Tax Court.  Finding that it lacked jurisdiction,² the Tax Court dismissed Plaintiff’s appeal and instructed her to re-file her appeal in the appropriate United States District Court.  On July 21, 2006, Plaintiff timely filed her appeal in this Court.  The parties agreed to resolve the case on cross-motions for summary judgment, (See Docket 22 ¶ 3), and the Court heard oral argument on the cross-motions.  For the reasons set forth below, the Court GRANTS Plaintiff’s Motion for Summary Judgment [Docket 16] and DENIES the IRS’s Cross-Motion for Summary Judgment [Docket 18].