T.C. Memo. 1998-339
UNITED STATES TAX COURT
JAMES A. AND MURIEL M. ANDREWS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18670-96. Filed September 23, 1998.
Bernard S. Mark and Richard S. Kestenbaum, for petitioners.
Catherine R. Chastanet, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before the Court on petitioners’
and respondent’s motions to dismiss for lack of jurisdiction.
The issue is whether the notice of deficiency in this case was
mailed to petitioners’ “last known address” for purposes of
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