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petition to indicate that respondent even determined a deficiency
for 1995, much less that petitioners are disputing such
deficiency.
In view of the foregoing, we hold that the petition was
filed only in respect of the taxable years 1993 and 1994.
Accordingly, we analyze petitioners' motion for leave as one
seeking to amend the petition to place an additional taxable year
in issue. We therefore turn to the scope of this Court's
jurisdiction.
The Tax Court is a court of limited jurisdiction, and we
have only such jurisdiction as the Congress has chosen to confer
upon us by statute. Sec. 7442; Commissioner v. Gooch Milling &
Elevator Co., 320 U.S. 418, 420-422 (1943); Medeiros v.
Commissioner, 77 T.C. 1255, 1259 (1981). In a deficiency action,
our jurisdiction depends on 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, supra at 147.
Petitioners argue that they were not aware that the 1995 tax
year was under examination and that respondent should have issued
a single notice for 1993, 1994, and 1995.3 However, petitioners
3 We note, however, that the hearing record includes a copy
of a letter dated Nov. 4, 1996, from the examining revenue agent
stating, in part, that "the 1995 return will need to be examined
and included with the 1993 and 1994 audit."
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