- 5 -
403 (9th Cir. 1985), affg. an order of this Court; Columbia
Building, Ltd. v. Commissioner, 98 T.C. 607, 611 (1992).
Thus, this Court does not lose jurisdiction of the instant
case whether or not petitioners are correct in their contentions
that (1) the notice of deficiency's major adjustment is
incorrect, and (2) the statute of limitations bars assessment of
a deficiency. We have not found, sua sponte, any other basis for
questioning this Court's jurisdiction in the instant case. See
Normac, Inc. & Normac International v. Commissioner, 90 T.C. at
146.
As a result, we shall deny petitioners' motion to dismiss
for lack of jurisdiction.
2. Summary Judgment
It is evident that the notice of deficiency (June 5, 1998)
was issued more than 3 years after petitioners filed their tax
return, March 27, 1993. Section 6501(a) prohibits assessment of
a deficiency under these circumstances, unless there is an
exception to the general period of limitations. Respondent's
only response to petitioners' statute of limitations contentions
is to rely on a chain of Forms 872. See sec. 6501(c)(4).
Because (1) the parties have "locked horns" on the statute
of limitations issue in the course of dealing with petitioners'
motion and (2) resolution of this issue in petitioners' favor
would avoid the necessity of considering the instant case on the
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