Memorandum Opinion
SCOTT, Judge:
On June 8, 1981, petitioner filed his petition in the above-entitled case in which he alleged that respondent had determined deficiencies in his income taxes for the calendar years 1971 and 1973 in a notice of deficiency which had been mailed to him, but that the notice had not been received by him and he was not in possession of any such notice. On August 6, 1981, respondent filed a motion to dismiss the petition for lack...
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