Jerry V. Rice - Page 3

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          Associates withheld and paid over to the Internal Revenue Service           
          Federal income tax for petitioner during 1989.                              
               Petitioner's Federal income tax return for 1989 reported               
          that he had taxable income of $45,691 and an income tax liability           
          of $10,416 before credits.  Despite knowing that withholding had            
          not been paid in 1989, petitioner claimed on his return that                
          $18,102 had been withheld during the year.  In addition, he                 
          attached false Forms W-2 from Jerry Rice, P.C., and from Rice and           
          Associates to substantiate the withholding he claimed.                      
          Petitioner ultimately received a refund for 1989 of $10,172.                
               On October 5, 1994, petitioner was convicted of filing a               
          false claim for a Federal income tax refund in violation of 18              
          U.S.C. 287 (1994) and of making and subscribing a false Federal             
          income tax return for 1989 in violation of section 7206(1).  On             
          June 13, 1994, petitioner was sentenced to 30 months in prison              
          for these offenses and was fined $20,000 plus special assessments           
          totaling $250.                                                              
               The jurisdiction of this Court is limited by statute and               
          attaches only upon the issuance of a valid notice of deficiency             
          and the timely filing of a petition.  Pietanza v. Commissioner,             
          92 T.C. 729, 735 (1989), affd. without published opinion 935 F.2d           
          1282 (3d Cir. 1991).  Petitioner argues that the Court does not             
          have jurisdiction over this case because the notice of deficiency           

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