EKMAN, Judge:
On September 8, 1980, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency as prescribed by section 6213(a). On October 14, 1980, petitioner filed his objections to respondent's motion and his motion to dismiss for lack of jurisdiction because a valid deficiency notice was not issued pursuant to section 6212 within the...
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