MEMORANDUM OPINION
WHALEN, Judge:
This case is before the Court to decide respondent's motion to dismiss for lack of jurisdiction. The substantive issues in the case involve a notice of deficiency issued to petitioner, Lloyd T. Asbury, Attorney At Law, P.A., in which respondent determined a deficiency and penalties in petitioner's corporate income tax for 1997. Respondent moves to dismiss the case for lack of jurisdiction on the ground that no proper person...
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