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jurisdiction with respect to the taxable years 1990 through 1993
on the ground that the petition was not filed within the 90-day
period prescribed in section 6213(a). Respondent's motion
includes an allegation that she issued a single notice of
deficiency to petitioner covering the taxable years 1991, 1992,
and 1993, on August 24, 1995, addressed to petitioner at the Mt.
Airy address.
Petitioner filed an objection to respondent's motion to
dismiss asserting that the notices of deficiency in dispute were
not mailed to his last known address.
On November 7, 1996, respondent mailed a notice of intent to
levy to petitioner demanding payment of taxes for the taxable
years 1990, 1991, 1992, and 1993. On November 21, 1996,
petitioner filed a Motion To Restrain Assessment and Collection
with respect to the above-described notice of intent to levy.
This matter was called for hearing in Washington, D.C. Both
parties appeared at the hearing and presented argument respecting
the pending motions. During the course of the hearing, counsel
for respondent submitted to the Court a copy of the notice of
deficiency for 1990. Although respondent produced a U.S. Postal
Service Form 3877 which states that a notice of deficiency
covering the taxable years 1991, 1992, and 1993 was mailed to
petitioner at the Mt. Airy address on August 24, 1995, respondent
was unable to provide the Court with a copy of the notice of
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