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that he filed most recent to respondent’s mailing of the notices
of deficiency and that petitioner filed his 1992 return on or
about April 15, 1993. Respondent’s records also reveal that the
address that petitioner listed on his 1992 return was the address
of the post office box to which the notices of deficiency were
mailed.
We shall grant respondent’s motion. Accordingly,
An appropriate order will
be entered dismissing this
case for lack of jurisdiction.
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Last modified: May 25, 2011