James G. & Katherine Bourekis - Page 2

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                    Held further:  We lack jurisdiction under sec.                    
               6404(g) since, under these circumstances, the notice of                
               deficiency issued to Ps does not constitute a notice of                
               the Secretary's final determination not to abate                       

               Robert E. Kovacevich, for petitioners.                                 
               Michelle K. Loesch and Pamela Wilson Fuller, for respondent.           


          COHEN, Chief Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos, pursuant to the provisions of                
          section 7443A(b)(4).1  The Court agrees with and adopts the                 
          opinion of the Special Trial Judge, which is set forth below.               
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
          PANUTHOS, Chief Special Trial Judge:  This matter is before                 
          the Court on respondent's Motion to Dismiss for Lack of                     
          Jurisdiction and to Strike With Respect to Penalties and                    
          Interest.  As explained in greater detail below, we shall grant             
          respondent's motion.                                                        

               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code as amended.  Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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