LENK, J.
The sole issue on appeal is whether the trial court judge erred in denying the defendant's motion to dismiss the complaint for failure to comply with Mass.R.Civ.P. 4(j), as amended, 402 Mass. 1401 (1988).
Background. The Commissioner brought a complaint against Carrigan on January 17, 1996, to recover four years' worth of unpaid Massachusetts income taxes. He attempted contemporaneously to effect service on Carrigan by forwarding a copy of...
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