Ronald W. Nelson, Jr. and Jennifer J. Nelson - Page 1

                                 T.C. Memo. 2002-264                                  

                               UNITED STATES TAX COURT                                

            RONALD W. NELSON, JR. AND JENNIFER J. NELSON, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5323-02L.              Filed October 10, 2002.              

               Ronald W. Nelson, Jr. and Jennifer J. Nelson, pro sese.                
               Karen Nicholson Sommers and Scott A. Hovey, for respondent.            

                                 MEMORANDUM OPINION                                   
               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion To Dismiss For Lack Of Jurisdiction And To           
          Strike, as supplemented.  Respondent moves that this case,                  
          insofar as it relates to a decision letter concerning equivalent            
          hearing, be dismissed for lack of jurisdiction on the ground that           
          “no Notice of Determination under I.R.C. � 6320 or � 6330 was               

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