OPINION
NIMS, Judge:
This matter comes to us on respondent's motion to dismiss this case for lack of jurisdiction on the grounds that the petition was filed after the expiration of the statutory 150-day response period and on petitioner's motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was sent to an improper address.
I.
The facts in this case are not in dispute. Petitioner John Stuart Looper...
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