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On May 2, 1997, respondent issued additional affected items
deficiency notices to petitioners for 1989 and 1990, in which
deficiencies and accuracy-related penalties pursuant to section
6662(a) were determined. On August 4, 1997, petitioners filed a
petition in docket No. 16483-97 regarding the May 2, 1997,
notices, alleging that they are void as second notices pursuant
to section 6212(c). Petitioners subsequently filed a motion to
dismiss for lack of jurisdiction, and respondent filed a notice
of no objection. On November 28, 1997, the Court granted
petitioners' motion to dismiss.
On July 2, 1997, respondent filed the answer herein,
alleging that the penalties determined in the March 14, 1997,
notices are affected items, and that such notices are therefore
timely pursuant to section 6229(a) and (d).
Petitioners filed a motion for summary judgment herein on
August 18, 1997. On September 3, 1997, petitioners filed a
motion for leave to file an amendment to the petition.
Respondent filed a notice of objection (notice) to petitioners'
motion for summary judgment on September 8, 1997. On September
15, 1997, respondent filed a motion for leave to file an
amendment to answer. The foregoing motions and notice were each
accompanied by a supporting memorandum of points and authorities.
Discussion
We must first decide whether to grant petitioners' and
respondent's respective motions to amend their pleadings. We
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