
USCA1 Opinion

	




                                [NOT FOR PUBLICATION]                            UNITED STATES COURT OF APPEALS                                FOR THE FIRST CIRCUIT                                 ____________________        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.                                   ______________                                 ____________________            Albert Newell on brief for appellant.            _____________            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                                 ____________________                 Per Curiam.   Essentially for the reasons stated  by the                 __________            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.                 ________   ___                                         -2-
