MEMORANDUM OPINION
CHIECHI, Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction (respondent's motion). We shall grant respondent's motion.
Background
For purposes of respondent's motion, the parties do not dispute the following factual allegations that are part of the record. At all relevant times, the mailing address for petitioner was in Arizona.
Petitioner filed a Federal income...
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