Memorandum Opinion
CLAPP, Judge:
This matter is before us on respondent's motion to dismiss for lack of jurisdiction. It is respondent's contention that the petition in this case was not filed within the time prescribed by sections 6213(a) or 7502.
On July 19, 1989, respondent mailed a statutory notice of deficiency to petitioner at his last known address. The 90-day period for filing a petition with this Court expired on Tuesday, October 17, 1989...
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