PER CURIAM:
The Tax Court dismissed for lack of jurisdiction due to the untimely filing of plaintiffs' petition contesting the deficiencies assessed by the Internal Revenue Service for taxable years 1979 and 1980. We affirm.
The Internal Revenue Service mailed two notices of deficiency to taxpayers Robert and Lillie Myles, plaintiffs in this action, on June 22, 1982, by certified mail. Plaintiffs responded by filing a petition with the tax court. Petitions...
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