Memorandum Opinion
WILBUR, Judge:
This matter comes before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was not timely filed and on petitioner's motion to dismiss on the grounds that the deficiency notice was not sent to his last known address.
The issue for decision is whether the notice of deficiency was mailed to petitioner's "last known address" within the meaning of
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