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initialed copy, which was retained by respondent’s quality
measurement staff, is identical in content to the final notice of
deficiency with respect to petitioners’ taxable year 1997 that
Ms. Runyan prepared, except for her initials and the handwritten
notation appearing on that initialed copy.6 That handwritten
notation, which relates to the status of the matter, was placed
on that initialed copy by one of respondent’s 90-day notice
clerks after the expiration of the 90-day suspense period appli-
cable to the final notice of deficiency with respect to petition-
ers’ taxable year 1997. On the instant record, we find that the
existence of a final notice of deficiency with respect to peti-
tioners’ taxable year 1997 has been established.
Another material distinction between Pietanza v. Commis-
sioner, supra, and the instant case relates to the presumption of
5(...continued)
testified that she prepared and finalized a notice of deficiency
with respect to petitioners’ taxable year 1997 in accordance with
respondent’s 90-day letter procedures and that, except for the
handwritten notation and Ms. Runyan’s initials (instead of her
signature) that appear on the initialed copy of the final notice
of deficiency with respect to petitioners’ taxable year 1997,
that initialed copy is a copy of that final notice.
6It is noteworthy that the respective amounts of the defi-
ciency in, and the penalty on, petitioners’ tax for their taxable
year 1997 that were reflected in the initialed copy of the final
notice of deficiency with respect to petitioners’ taxable year
1997, which is part of the record in this case, are identical to
the respective amounts of the increase in tax and civil penalty
that were reflected in the October 4, 1999 notice from respondent
to petitioners, which petitioners attached to their motion to
restrain collection that they filed in the Court on Apr. 18,
2000, and in which respondent requested payment of those amounts
as well as interest thereon.
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