Robert and Diana Roberts - Page 9

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          argues that petitioner did not understand the contents of the               
          notice of deficiency and, in the alternative, that respondent               
          failed to enclose a petition with the notice sent to petitioners.           
               We note at the outset that the basis for operation of the              
          90- or 150-day filing period set forth in section 6213(a) is not            
          dependent upon a taxpayer's understanding of the notice of                  
          deficiency or upon the taxpayer's understanding of section                  
          6213(a).  Even if such were the case, petitioner contacted his              
          tax adviser immediately upon receipt of the notice of deficiency            
          and then left the country.  Thus, while petitioner may not have             
          understood the entire contents of the notice of deficiency, he              
          clearly understood enough to immediately contact his tax adviser.           
          Petitioners failed to explain why there was no further                      
          communication with the tax adviser with respect to this matter              
          during petitioner's absence from the United States.  Further,               
          petitioners presented no evidence as to the role of petitioner              
          Diana Roberts, who remained in the United States during this                
          time.  Petitioner did indicate that he communicated with his                
          office as well as with his wife periodically.  Yet, there appears           
          to be a total absence of communication with respect to the need             
          to file a petition in response to the July 31, 1997, notice of              
          deficiency.  Such neglect by petitioners and their tax adviser is           
          not a basis to invoke the 150-day rule.                                     
               Petitioners' alternative argument must also fail.  There is            
          nothing in the statute or case law which would suggest that the             




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