MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge.
This collection review case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issue for decision is whether the notice of determination concerning collection action was mailed to petitioner's last known address.
FINDINGS OF FACT
At the time the petition was filed, petitioner resided in Chaparral, New Mexico. The address petitioner provided on his petition...
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