Mars's Contractors, Inc., A Florida Corporation - Page 5

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               Under section 6330(d)(1), petitioner will have 30 days after           
          our order in this case is entered to file an action in a District           
          Court of the United States.                                                 
               To reflect the foregoing,                                              

                                        An appropriate order of dismissal             
                                   for lack of jurisdiction will be                   
                                   entered.                                           

































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