JACOBS, Judge:
Respondent determined a deficiency of $16,592.30 in petitioner's Federal income tax for 1985. The issues for decision are: (1) Whether respondent's assessment of tax for 1985 is time barred, which, in turn, depends upon whether a return mailed to a wrong service center is deemed filed when received by the wrong service center; and if the assessment is not time barred, then (2) whether petitioner qualifies for innocent spouse relief under section...
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