- 7 -
deficiency is mailed (April 15, 1995), by adding 150 days from
April 15 petitioner has effectively added an additional day.
More accurately, the 150-day period is computed as follows:
Notice of deficiency mailed on April 14, 1995
Days Remaining Number of Days
April 15 through 30 16
May 1 through 31 31
June 1 through 30 30
July 1 through 31 31
August 1 through 31 31
Subtotal 139
September 1 through 11 11
Total 150
Thus, the 150th day after the mailing of the notice of deficiency
on April 14, 1995, is September 11, 1995.
In sum, petitioner failed to file her petition in a timely
manner, and, therefore, we will grant respondent's motion to
dismiss for lack of jurisdiction.8
To reflect the foregoing,
An order granting
respondent's motion to dismiss
for lack of jurisdiction will
be entered.
8 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 a refund with the Internal Revenue Service,
and, if the claim is denied, sue for a refund in the Federal
District Court or the U.S. Court of Federal Claims. See
McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011