Memorandum Opinion
FORRESTER, Judge:
This matter comes before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was filed after the expiration of the statutory 90-day response period under section 6213(a).
Petitioners are husband and wife who resided in Mountain View, California, at the time their petition herein was filed.
Respondent timely mailed the...
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