Zane D. and Debbie L. Worman - Page 10




                                        - 9 -                                         
               To give effect to the foregoing,                                       


                                             An order granting                        
                                        respondent’s motion, as                       
                                        supplemented, will be entered                 
                                        dismissing this case for lack                 
                                        of jurisdiction on the ground                 
                                        that no notice of determination was           
                                        sent to petitioners by respondent’s           
                                        Office of Appeals for any of                  
                                        the taxable years in issue.                   




























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