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March 14, 1995, July 23, 1995, October 4, 1995, and November 15,
1995.
Sixth, we think it odd that petitioner did not include
copies of the purported letters dated April 10, 1988, and March
3, 1989, as exhibits to her motion to restrain in view of the
fact that she attached approximately 40 of her other letters,
which presumably constituted all of her correspondence with
respondent. Indeed, the purported letter dated April 10, 1988,
and the purported letter dated March 3, 1989, first came to light
only after the filing of respondent's motion to dismiss.
Respondent's Motion To Dismiss: Taxable Year 1990
Respondent asserts that a diligent search of respondent's
records has not disclosed the existence of any notice of
deficiency for the taxable year 1990. Petitioner has not given
us any reason to question respondent's assertion. If no notice
of deficiency was issued for 1990, then we lack jurisdiction over
that year. See Rule 13(a), (c); Monge v. Commissioner, 93 T.C.
at 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. at 147
(1988).
Petitioner's Motion To Restrain
Pursuant to section 6213(a), this Court has jurisdiction to
restrain assessment and collection of a deficiency if the
deficiency is the subject of a timely filed petition pending
before the Court. Powell v. Commissioner, 96 T.C. 707, 711
(1991). Stated otherwise, we have no jurisdiction to enjoin
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