FINDINGS OF FACT AND CONCLUSIONS OF LAW
WILSON, District Judge.
This matter came on for trial before this Court on October 25, 1994, the Honorable Stephen V. Wilson, United States District Judge, presiding. Further proceedings were held on November 28, 1994 on the issue of whether the Internal Revenue Service sent a statutory notice of deficiency to plaintiff prior to the assessment of the 1987 income tax deficiency against her. Based upon the evidence...
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