FLAUM, Circuit Judge.
The Commissioner issued a deficiency notice addressed to the taxpayer. The taxpayer filed a petition in the Tax Court challenging the deficiency. Both the Commissioner and the taxpayer filed motions to dismiss the petition. The Tax Court granted the taxpayer's motion and ordered that the action be dismissed because the deficiency notice was not mailed to the taxpayer's last known address. Subsequently, the taxpayer filed a motion for attorney...
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