OPINION
SIMPSON, Judge:
On January 23, 1976, the Commissioner made a timely motion to dismiss this case as it relates to the taxable year 1971 for lack of jurisdiction on the ground that such year was not raised within the statutory 90-day period and to strike all references to the taxable year 1971 from the amended petition. See sec. 6213, I.R.C. 1954;
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