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agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This case is before
the Court on respondent’s motion to dismiss for lack of
jurisdiction. Respondent contends that the petition was not
timely filed and, therefore, the case should be dismissed for
lack of jurisdiction. As we discuss in greater detail below, we
shall grant respondent’s motion to dismiss.
Background
Respondent issued a notice of deficiency dated December 8,
1994, to petitioner and her deceased husband, Pericles G.
Nichols, determining a deficiency in their Federal income tax for
the 1991 tax year of $409,892, and an addition to tax under
section 6662(a) of $81,978. On December 8, 1994, respondent
mailed the notice of deficiency to “Pericles G. Nichols (Decd)
and Emily T. Nichols”, 9434 W. Broadview Drive, Bay Harbor
Island, Florida 33154 (the Bay Harbor Island address). The Bay
Harbor Island address was the address where petitioner resided in
1994 and 1995. The notice of deficiency mailed to the Bay Harbor
Island address was returned to respondent unopened and marked as
“Return to Sender”. The reason checked for being returned
undelivered is itself illegible. The envelope in which the
notice of deficiency was mailed to the Bay Harbor Island address
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