OPINION
BUCH, Judge.
The Commissioner mailed a notice of deficiency to Roy and Bonnie Nutt, and the deadline to file a petition to seek redetermination of the deficiency was stated to be July 18, 2022. The Nutts electronically filed their Petition at 12:05 a.m. on July 19, 2022. But they filed their Petition from Alabama, where it was...
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