OPINION
GUSTAFSON, Judge:
This matter is before us on respondent's "Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2001, as to Interest, and as to FBAR [foreign bank account report] Penalties" (the motion). Petitioner objects (the objection). We shall grant the motion.
Background
By notice of deficiency dated October 29, 2007, respondent determined deficiencies in petitioner's 1993 through...
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