MEMORANDUM OPINION
CHIECHI, Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction (respondent's motion). We shall grant respondent's motion.
Background
The parties agree and/or do not dispute the following.
Petitioner resided in Franklin Square, New York, at the time she filed the petition in this case.
Petitioner and her spouse jointly filed a Federal income tax return (return...
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