Memorandum Opinion
NAMEROFF, Special Trial Judge:
This case was assigned for the purpose of disposing of respondent's Motion to Correct Caption. We have determined that it is also necessary to consider on our own motion whether this case should be dismissed for lack of jurisdiction.
On May 25, 1990, respondent determined a deficiency in income tax for the table year 1986 in the amount of $12,812, plus additions to tax under sections 6651(a)(1)
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