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examination report to petitioners proposing to reduce the amount
of the previously determined deficiency to $2,227.
Upon receiving the revised examination report, petitioners
believed that the notice of deficiency dated April 28, 1997, had
been rescinded, that the revised examination report was intended
to serve as an "amended" notice of deficiency, and that the 90-
day period for filing a timely petition for redetermination with
the Court would run from June 4, 1997.
On August 4, 1997, petitioners filed a joint petition for
redetermination with the Court. Attached to the petition is a
copy of the examination report dated June 4, 1997. The petition
was delivered to the Court in an envelope bearing a U.S. Postal
Service postmark date of July 31, 1997.
In response to the petition, respondent filed a motion to
dismiss for lack of jurisdiction on the ground that the petition
was not timely filed. Petitioners filed an objection to
respondent's motion to dismiss alleging that "a New and amended
Deficiency Notice dated June 4, 1997 was mailed to Petitioner,
but, a NEW Certified Letter which was to be mailed along with the
NEW Deficiency Notice was never issued". Respondent filed a
response to petitioners' objection denying that the revised
examination report issued to petitioners on June 4, 1997,
constituted a "new and amended" notice of deficiency or served to
rescind the notice of deficiency dated April 28, 1997.
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