[NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT] United States Court of Appeals For the First Circuit

No. 98-1037

KOMEZ & CHANTHA YIN HANSEN,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

ON APPEAL FROM THE ORDER OF THE UNITED STATES TAX COURT

[HON. MARY ANN COHEN, CHIEF JUDGE]

Before

Selya, Circuit Judge, Campbell, Senior Circuit Judge, and Lynch, Circuit Judge.

Albert Newell on brief for appellants. Loretta C. Argrett, Assistant Attorney General, Tamara W. Ashford and Teresa E. McLaughlin, Attorneys, Tax Division, Department of Justice, on brief for appellee.

July 1, 1998

Per Curiam. Essentially for the reasons stated by the tax court in its order of dismissal for lack of jurisdiction, appellants' petition properly was dismissed as untimely under 26 U.S.C. 6213(a). We are not persuaded by appellants' argument that the 1994 notice of deficiency was rescinded. Affirmed. See 1st Cir. Loc. R. 27.1.