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in this case, and respondent's motion to dismiss for lack of
jurisdiction on that ground will be granted. Rule 13(a), (c);
Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.
Commissioner, 90 T.C. 142, 147 (1988).
It follows that petitioners' motion to restrain assessment
and collection, filed June 16, 1997, and petitioners' motion for
leave to file an amended petition, filed August 22, 1997, must be
denied, as moot.
In order to reflect the foregoing,
An appropriate order
and order of dismissal
for lack of jurisdiction
will be entered.
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