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the Tax Court Rules of Practice and Procedure. The Court agrees
with and adopts the opinion of the Special Trial Judge, which is
set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
WOLFE, Special Trial Judge: This matter is before the Court
on petitioners' motion to vacate order of dismissal. A hearing
has been held on petitioners' motion.
Petitioners resided at 1500 Putnam Avenue, Brooklyn, New
York 11237, when their petition was filed. Such address was
petitioners' last known address at all times relevant to this
case.
On April 17, 1989, respondent mailed a notice of deficiency
for taxable year 1985 by certified mail to petitioners at their
last known address. Petitioners received that notice without
delay.
On May 24, 1995, petitioners filed a petition with this
Court pertaining to taxable years 1985 and 1986. Petitioners
filed an amended petition pertaining to those same years on June
12, 1995.1
Respondent filed a motion to dismiss for lack of
jurisdiction on July 17, 1995, and petitioners filed an objection
thereto one week later. In her motion, respondent moved for
dismissal with respect to 1985 on the ground that the petition
1 The amended petition was filed in response to this Court's
order for proper petition and filing fee.
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