- 5 -
1974); Massie v. Commissioner, T.C. Memo. 1995-173. The notice
of deficiency was mailed on July 8, 1994, as reflected on Form
3877. The statutory 90-day period for timely filing a petition
with this Court expired on October 6, 1994.
As indicated above, this Court does not have jurisdiction to
redetermine the deficiency unless petitioner can demonstrate that
the petition was timely filed. Petitioner has not produced any
evidence which would indicate another date of the mailing of the
notice of deficiency. Accordingly, the petition was not filed
within the 90-day period pursuant to section 6213. Respondent's
motion to dismiss on the basis of petitioner's failure to timely
petition this Court is granted.3
We have found that the notice of deficiency was mailed on
July 8, 1994. Respondent has indicated that she concedes that
the notice of deficiency was not issued to the last known address
of Joseph Green. Accordingly, this matter will be dismissed for
lack of jurisdiction as to Joseph Green on the basis that no
valid notice of deficiency was issued to petitioner Joseph Green
at his last known address.4
3 Although petitioner cannot pursue her case in this Court,
she is not without a remedy. In short, petitioner may pay the
tax, file a claim for refund with the Internal Revenue Service,
and if the claim is denied, sue for a refund in the Federal
District Court or the United States Court of Federal Claims. See
McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
4 It is well established that this Court has jurisdiction
to determine whether we have jurisdiction over a particular case.
Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978).
However, since we have determined that we do not have
jurisdiction, we cannot consider other arguments made by
(continued...)
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