Faramarz Fayeghi and Shelli Fayeghi - Page 10

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          of such tax with their return.  It follows that the disputed                
          amount does not constitute a deficiency within the meaning of               
          section 6211(a) and that respondent is free to collect the                  
          disputed amount pursuant to section 6201(a)(1).  Consistent with            
          the foregoing, respondent was not required to (and indeed did               
          not) include the disputed amount in the notice of deficiency for            
          1990.  In this regard, the instant case is virtually                        
          indistinguishable from Meyer v. Commissioner, 97 T.C. 555 (1991).           
               In an effort to avoid the conclusion that the Court lacks              
          the authority under section 6213(a) to bar respondent's                     
          collection efforts in this case, petitioners maintain that their            
          amended return for 1990 provides a basis for the Court to grant             
          their motion to restrain collection.  We disagree.                          
          Petitioners contend that a taxpayer is free to "change" the                 
          amount of tax that has been "self-assessed" by filing an amended            
          return, and that the Commissioner should be obliged to accept               
          amended tax returns regardless of whether the taxpayer is                   
          reporting an increase or a decrease in tax liability.  We are not           
          persuaded by petitioners' position.  See Dover Corp. v.                     
          Commissioner, supra.  An amended return constitutes a claim for             
          refund that the Commissioner may review and adjust either by way            
          of an immediate rejection of the refund claim, see McCabe v.                
          Commissioner, T.C. Memo. 1983-325, and cases discussed therein,             
          or by tentative allowance, subsequent audit, and, if necessary,             

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