Thomas H. and Maureen Hesse - Page 7

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          February 20, 1997, and February 24, 1997, were both within 90               
          days of the date on which the IRS letter dated November 21, 1996,           
          was mailed to petitioners.                                                  
               At no time did petitioners ever request Form 8626 (Agreement           
          to Rescind Notice of Deficiency) from respondent, nor did                   
          petitioners ever execute such form and tender it to respondent.             
               At no time did any of respondent's agents ever proffer Form            
          8626 to petitioners or execute such form on behalf of respondent.           
          Discussion                                                                  
               The Court's jurisdiction to redetermine a deficiency depends           
          upon the issuance of a valid notice of deficiency and a timely-             
          filed petition.  Rule 13(a), (c); Monge v. Commissioner, 93 T.C.            
          22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147               
          (1988).  Section 6212(a) expressly authorizes the Commissioner,             
          after determining a deficiency, to send a notice of deficiency to           
          the taxpayer by certified or registered mail.  A notice of                  
          deficiency is sufficient if it is mailed to the taxpayer at the             
          taxpayer's last known address.  Sec. 6212(b)(1).  Pursuant to               
          section 6213(a), the taxpayer has 90 days (or 150 days if the               
          notice is addressed to a person outside of the United States)               
          from the date that the notice of deficiency is mailed to file a             
          petition with the Court for a redetermination of the deficiency.            
               Section 6212(d) authorizes the Commissioner, with the                  
          consent of the taxpayer, to rescind any notice of deficiency                





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