Memorandum Opinion
PARR, Judge:
This case is currently before the Court on respondent's motion to dismiss for lack of jurisdiction upon the ground that petitioners did not file their petition with this Court within the time prescribed by sections 6213(a) and 7502.
Respondent dated and mailed the statutory notice of deficiency in this case to petitioners' last known address in Corona Del Mar, California on October 22...
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