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notice of deficiency had been rescinded and that they did not
need to file a petition in respect of the notice in order to
protect their appeal rights. Petitioners' belief was also based
on the fact that Ms. Hatley appeared to be in a management
position at the time of the above-described telephone
conversation and that neither she nor any other of respondent's
agents advised petitioners that the notice of deficiency was
still in effect. Indeed, if petitioners had been so advised,
they would have filed a petition with this Court within the 90-
day period provided by section 6213(a).
By letter dated November 21, 1996, respondent's director of
the Phoenix internal revenue district advised petitioners that,
in effect, the deficiency determination previously made in the
notice of deficiency remained unchanged. The letter dated
November 21, 1996, also stated, in part, as follows:
We have considered the information you recently
gave us about your Federal tax liability for the year
shown above.
* * * * * * *
If you do not accept [our findings], you may,
within the period stated in the statutory notice,
petition the United States Tax Court for a
redetermination of your tax liability.
This correspondence and consideration of your case
has not extended the period in which you may file a
petition with the United States Tax Court. If no
petition is filed within the allotted time, we will
assess the tax and bill you.
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Last modified: May 25, 2011