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ABRAMS v. C.I.R.

No. 85-7526.

814 F.2d 1356 (1987)

Richard L. ABRAMS, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 14, 1987.

Attorney(s) appearing for the Case

Martin A. Schainbaum, Kathleen A. Miller, San Francisco, Cal., for petitioners-appellants.

Gary D. Gray, Bruce R. Ellisen, Washington, D.C., for respondent-appellee.

Before CHAMBERS, FLETCHER and NELSON, Circuit Judges.

PER CURIAM:

Petitioner Richard Abrams and 33 other taxpayers appeal the United States Tax Court's dismissal of their consolidated petition for redetermination of tax deficiencies for the year 1983, 84 T.C. 1308. The only issue we decide is whether the Tax Court correctly dismissed the petition for lack of jurisdiction on the basis that a prefiling notification letter was not a notice of deficiency. We affirm.

The Internal Revenue...

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