MEMORANDUM OPINION
ARMEN, Special Trial Judge:
This matter is before the Court on petitioner's Motion to Dismiss. Petitioner contends that the Court lacks jurisdiction over the petition on the ground the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated April 11, 2002, upon which this case is based, is invalid because it was not signed by the Appeals officer who conducted the administrative hearing.
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