Gregory Powell & Araminta D. Morton - Page 8

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               We now turn to petitioners' alternative contention that the            
          revised examination report dated June 4, 1997, constitutes a                
          second notice of deficiency.  In this regard, petitioners point             
          out that their petition was timely filed if measured from the               
          date of mailing of such letter.                                             
               It is well established that the Court lacks jurisdiction               
          over a petition that is filed with respect to a letter from the             
          Commissioner to the taxpayer that was not intended to constitute            
          a notice of deficiency.  See Lerer v. Commissioner, 52 T.C. 358,            
          362-366 (1969); Schoenfeld v. Commissioner, T.C. Memo. 1993-303,            
          n.2.  In applying this principle in the present case, we are                
          satisfied that respondent did not intend for the revised                    
          examination report to be considered a notice of deficiency.                 
          Rather, the report merely served to advise petitioners that                 
          respondent had considered the information that petitioners had              
          furnished and had concluded that such information provided                  
          adequate substantiation for a small reduction in the amount of              
          the determination previously made.  The notice of deficiency                
          dated April 28, 1997 states in clear language that "This letter             
          is a NOTICE OF DEFICIENCY * * *.  * * * you have 90 days from the           
          above mailing date of this letter * * * to file a petition with             
          the United States Tax Court".  We note that there is no record of           
          a transmittal letter having been sent with the revised                      
          examination report dated June 4, 1997.  Thus, there is nothing in           





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