Michael H. and Barbara Selter - Page 1

                                 T.C. Memo. 2000-316                                  

                               UNITED STATES TAX COURT                                

          MICHAEL H. AND BARBARA SELTER, Petitioners v.                               
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 2688-00.                   Filed October 6, 2000.                

          Michael H. Selter, pro se.                                                  
          Alan R. Peregoy, for respondent.                                            

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion to Dismiss for Lack of Jurisdiction, filed           
          May 1, 2000.  As discussed in detail below, we shall grant                  
          respondent's motion to dismiss.                                             
          On December 2, 1999, respondent mailed a notice of deficiency               
          to Michael H. and Barbara Selter (the Selters or petitioners)               

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