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section 6212(c)(1). Respondent issued a notice of deficiency on
April 18, 2001, for petitioners’ 1998 tax year. Petitioners,
however, had not filed a Tax Court petition with respect to the
first notice of deficiency prior to respondent’s issuing the
second statutory notice. Under these circumstances, section
6212(c)(1) did not preclude respondent from issuing a second
notice of deficiency.
Petitioners argue that the August 29, 2001, “closing letter”
specifically instructed petitioners not to petition the Court.
We note that the first notice of deficiency is dated April 18,
2001, and lists the final date to petition the Court as July 17,
2001. The “closing letter” is dated August 29, 2001. Therefore,
petitioners could not have relied upon the “closing letter” in
deciding not to petition the Court because the “closing letter”
is dated after the last day petitioners could have filed a
petition with the Court.
In reaching our holding herein, we have considered all
arguments made, and, to the extent not mentioned above, we
conclude that they are irrelevant or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
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