OPINION
PARKER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1981 in the amount of $6,339. The matter is before the Court on respondent's motion to dismiss for lack of jurisdiction, on the ground that the petition was not filed within the time prescribed by section 6213(a) and section 7502.
On April 3, 1985, respondent mailed a statutory notice of deficiency to petitioner...
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