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This matter is before the Court on respondent’s Motion to
Dismiss for Lack of Jurisdiction on the ground that the notice of
deficiency is invalid because respondent did not determine a
“deficiency” within the meaning of sections 6211 and 6665. As
explained below, we shall grant respondent’s motion to dismiss.
Background
On July 11, 2001, respondent mailed petitioner a notice of
deficiency. The only determination made by respondent in the
notice of deficiency was that petitioner was liable for an
addition to tax of $6,570.68 for the 1993 taxable year, pursuant
to section 6651(a)(1).
On July 31, 2001, the Court received a letter from
petitioner which we have treated as an imperfect petition. On
August 6, 2001, we ordered that petitioner file a proper amended
petition on or before October 5, 2001.
On October 3, 2001, petitioner timely filed with the Court
an amended petition, challenging the determination that she was
liable for the addition to tax for 1993 and placing in dispute a
“deficiency” of $29,203 for that year. At the time the petition
was filed, petitioner resided in Commack, New York.
On December 20, 2001, the Court notified the parties that
the case was set for trial at the Westbury, New York, trial
session beginning on March 11, 2002. On February 12, 2002,
petitioner filed a motion for a continuance from the March 11,
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