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Jane lives in Wisconsin. On April 10, 2022, the IRS timely sends a statutory notice of deficiency for Jane's timely filed 2020 return. The SND

Jane lives in Wisconsin. On April 10, 2022, the IRS timely sends a statutory notice of deficiency for Jane's timely filed 2020 return. The SND is sent by certified mail to her last known address in Wisconsin. When is the last day she may file a petition with the Tax Court?  

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