- 9 -
damaged, or unusually soiled, nor does it have any unusual
markings or imprints that might suggest that it was lost or
delayed prior to being delivered to the Court. Moreover,
petitioner's belief that the envelope bearing the petition may
have been erroneously processed as third class mail is not
supported by any evidence in the record.
Consistent with the foregoing, petitioner cannot avail
himself of the relief provided in section 7502. Because his
petition was not timely filed under section 6213(a) or section
7502, respondent's motion to dismiss for lack of jurisdiction
will be granted.4
To give effect to the foregoing,
An order granting respondent's
motion and dismissing this case for
lack of jurisdiction will be entered.
4 Although petitioner cannot pursue his case in this
Court, he is not without a judicial remedy. Specifically, he may
pay the tax, file a claim for refund with the Internal Revenue
Service, and, if his claim is denied, sue for a refund in the
appropriate Federal District Court or the United States Court of
Federal Claims. McCormick v. Commissioner, 55 T.C. 138, 142
(1970).
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011