FERGUSON, Circuit Judge:
Taxpayers Earl and Donna Cole appeal from a decision of the Tax Court requiring them to pay to the Commissioner of Internal Revenue a deficiency in the amount of $7,659 for the taxable year 1982. We dismiss the appeal for lack of jurisdiction.
BACKGROUND
In a notice of deficiency issued on February 24, 1986, the Commissioner of Internal Revenue notified taxpayers Earl and Donna Cole that they were liable for a tax deficiency...
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