MEMORANDUM OPINION
LARO, Judge:
Petitioner, while residing in Rolling Hills, California, petitioned the Court with respect to his 1991, 1992, 1993, 1994, 1995, and 1996 Federal income taxes. Currently, the case is before the Court on respondent's motion to dismiss for lack of jurisdiction.
We shall grant respondent's motion to dismiss the case for lack of jurisdiction. Section references are to the applicable versions of the Internal Revenue Code...
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