Faramarz Fayeghi and Shelli Fayeghi - Page 7

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          that controlled the determination of the amount of tax liability            
          for the year in question".                                                  
               This matter was called for hearing at the Court's motions              
          session in Washington, D.C.  Counsel for respondent appeared at             
          the hearing and presented argument in opposition to petitioners'            
          motion.  Although no appearance was made by or on petitioners'              
          behalf at the hearing, petitioners did file a written statement             
          with the Court pursuant to Rule 50(c).                                      
               Section 6213(a) provides that the Commissioner generally is            
          precluded from assessing or collecting a deficiency until a                 
          notice of deficiency authorized under section 6212(a) is mailed             
          to the taxpayer with respect to the deficiency and until the                
          expiration of the 90-day or 150-day period for filing a timely              
          petition for redetermination with this Court.  Upon the filing of           
          a petition for redetermination contesting the notice of                     
          deficiency, the Commissioner is further precluded from assessing            
          or collecting the deficiency until the decision of the Court                
          becomes final.  Powerstein v. Commissioner, supra at 471; Powell            
          v. Commissioner, 96 T.C. 707, 710-711 (1991).                               
               The term "deficiency" is defined in section 6211(a), which             
          provides in pertinent part:                                                 
                    SEC. 6211(a).  In General.--For purposes of this                  
               title in the case of income, estate, and gift taxes                    
               imposed by subtitles A and B * * * the term                            

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