James E. Copley and Cynthia R. Copley - Page 20

          in Washington, D.C., on June 13, 1994.  Under our Rules,                    
          petitioner's motion is untimely and will be denied.5                        
               Furthermore, we generally will not look behind a notice of             
          deficiency to examine it for the motives or methods which were              
          used by the Commissioner in arriving at the deficiency                      
          determination.  Greenberg's Express, Inc. v. Commissioner, 62               
          T.C. 324 (1974); Senter v. Commissioner, T.C. Memo. 1995-311.               
          Petitioner has not made any showing that information concerning             
          the method by which respondent selected and examined petitioner's           
          returns for 1988 and 1989 is relevant to the subject matter of              
          this case, or is calculated to lead to discovery of admissible              
               To reflect the foregoing,                                              
                                             An appropriate order denying             
                                        petitioners' motion for discovery             
          will be issued, and decision will                                           
          be entered under Rule 155.                                                  

               Petitioner filed a Memo to the Court on May 23, 1994,                  
          requesting that the Court order respondent to produce and turn              
          over to petitioner documents relating to the examination of                 
          petitioners' returns.  We do not recognize this Memo as a formal            
          discovery motion; however, had we done so, the request would also           
          have been untimely under Rule 70(a)(2).                                     

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