Gregory Powell & Araminta D. Morton - Page 3

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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          been rescinded, that the revised examination report was intended            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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