Andrea Pappas - Page 9

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          6651(a)(1) addition to tax is not attributable to a deficiency,             
          the notice of deficiency issued to petitioner contains no                   
          determination of a deficiency and is invalid.                               
               This is not a case where respondent seeks to cancel an                 
          erroneously determined deficiency after we have unquestionably              
          obtained jurisdiction.  See Hannan v. Commissioner, 52 T.C. 787             
          (1969).  This is a case where respondent made no determination of           
          a deficiency in the first place.  See Wilson v. Commissioner,               
          supra.                                                                      
               Having concluded that the notice of deficiency issued to               
          petitioner for the 1993 tax year is invalid, we lack jurisdiction           
          in this case.  Accordingly, respondent’s Motion to Dismiss for              
          Lack of Jurisdiction is granted.                                            
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  An order will be entered            
                                             granting respondent’s Motion             
                                             to Dismiss for Lack of                   
                                             Jurisdiction.                            














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