Wayne Caldwell Escrow Partnership, Roy Dimon, John and Mary Schuenemann, Joseph and Louise O'Neal, Charles and Lovetta Niven, Chalton and Cynthia Thomas, Partners Other Than the Tax Matters Partner - Page 53

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             period for mailing the notice of FPAA to notice partners,                
             prescribed by section 6223(d)(2).                                        
                  For reasons discussed above,                                        

                                            An order and order of                    
                                        dismissal will be entered                     
                                        granting respondent's motion                  
                                        to dismiss for lack of                        
                                        jurisdiction and denying                      
                                        petitioners' cross-motion.                    

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