USCA1 Opinion

                                [NOT FOR PUBLICATION]



                            UNITED STATES COURT OF APPEALS

                                FOR THE FIRST CIRCUIT

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        No. 97-2170





                            ATHENS PIZZA OF JAFFREY, INC.,



                                Petitioner, Appellant,



                                          v.



                          COMMISSIONER OF INTERNAL REVENUE,



                                Respondent, Appellee.



                                 ____________________





                             ON APPEAL FROM THE ORDER OF

                             THE UNITED STATES TAX COURT



                                 ____________________



                                        Before



                               Boudin, Stahl and Lynch,

                                   Circuit Judges.
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                                 ____________________



            Albert Newell on brief for appellant.
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            Loretta C. Argrett, Assistant Attorney General, Teresa E.
            __________________                              _________

        McLaughlin and Tamara W. Ashford, Attorneys, Tax Division, Department
        __________     _________________

        of Justice, on brief for appellee.





                                 ____________________



                                   February 3, 1998

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                 Per Curiam.   Essentially for the reasons stated  by the
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            tax court  in its  order of  dismissal, appellant's  petition



            properly was  dismissed for lack of jurisdiction.   We reject



            appellant's arguments  and conclude,  as did  the tax  court,



            that no notice  of deficiency was issued after  1994 and that



            the petition  filed in  1997 was untimely  under 26  U.S.C.  



            6213(a).



                 Affirmed.  See 1st Cir. Loc. R. 27.1.
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