MEMORANDUM OPINION
CHIECHI, Judge:
This matter is before us on respondent's motion to dismiss this case for lack of jurisdiction (respondent's motion) over petitioner's (1) taxable year 1991 because the petition was not timely filed and (2) taxable year 1995 because respondent did not issue a notice of deficiency for that year to petitioner. We conclude that this Court has no jurisdiction over either 1991 or 1995.
Background
Petitioner...
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