MEMORANDUM OPINION
WHALEN, Judge:
This case is before the Court to decide respondent's Motion To Dismiss For Lack Of Jurisdiction. The issue for decision is whether petitioner filed its petition within the time prescribed by section 6213(a). Unless stated otherwise, all section references are to the Internal Revenue Code.
Background
Petitioner is a corporation. At the time the instant petition was filed, petitioner's principal place...
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