PER CURIAM.
This is a petition to review an order of the Tax Court dismissing a petition for a redetermination of a tax deficiency on the ground of lack of jurisdiction for the reason that the petition was not filed within ninety (90) days from the date of mailing of a notice of deficiency to the taxpayer.
A statutory notice of deficiency was sent to Foster, taxpayer, at his address at the United States Penitentiary in Leavenworth, Kansas, by certified mail...
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