Earl G. And Donna R. Cole v. Commissioner of Internal Revenue

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 of $5,651 and additions to tax for the taxable year 1982. In response to the notice of deficiency, the Coles filed a petition pro se in the Tax…