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dismiss, that no deficiency notice had been issued for 1986. See
Pietanza v. Commissioner, T.C. Memo. 1990-524. On this record,
we hold respondent to her initial representations and adhere to
our initial order dismissing this case as to 1986 on the ground
that respondent failed to issue a deficiency notice.
Accordingly,
An order will be issued denying
petitioners' motion to vacate order of
dismissal.
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