Larry E. and Barbara L. Andra - Page 6

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          assessment or that respondent ever made an assessment relative to           
          this distribution.  The payments and credits on the transcripts             
          reflect payment of the tax liabilities reported on the returns              
          including interest and penalties, and the transcripts reflect no            
          amounts in excess of the tax liabilities for the 2 years as                 
          reported on petitioners' income tax returns.  Respondent's                  
          position is that the tax due on the IRA distribution was not                
          assessed, and, since petitioners instituted this action,                    
          respondent is precluded from making an assessment.                          
               The Court agrees with respondent that the transcripts of               
          petitioners' accounts for 2000 and 2001 do not reflect an                   
          assessment of the deficiency attributable to the IRA distribution           
          to petitioners.                                                             
               Generally, no assessment or collection of a deficiency in              
          tax can be made against a taxpayer until there is mailed to the             
          taxpayer a notice of deficiency under section 6212(a).  Once a              
          notice of deficiency is issued, and the taxpayer files a timely             
          petition with this Court, the restrictions on assessment and                
          collection generally continue until such time as the decision of            
          this Court becomes final.  Any premature assessment or collection           
          of a deficiency may be enjoined by a proceeding in a proper                 
          court, including the Tax Court.  Sec. 6213(a).                              
               The restrictions on assessment and collection do not apply             
          in certain situations set out in section 6213(b), (c), (d), and             

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