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result in delayed receipt of the deficiency notice. Lewy v.
Commissioner, 68 T.C. 779 (1977).
The facts in the instant case clearly reveal that
petitioners were not entitled to the 150-day period for filing
their petition. Petitioners were in the United States on the
date that the notices of deficiency were mailed and on the date
we have found the notices of deficiency were received. In point
of fact, petitioners did not arrive in Mexico until February 4,
1998, 64 days after the notices of deficiency were mailed. Thus,
petitioners' absence from the country did not result in a delay
in the receipt of the notices of deficiency. Lewy v.
Commissioner, supra; Lawton v. Commissioner, T.C. Memo. 1979-203.
Petitioners were not entitled to the 150-day filing period.
Accordingly, respondent's motion to dismiss will be granted.
An appropriate order of
dismissal will be entered.
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