Manjit S. and Ravinder K. Aulakh - Page 7

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          provided respondent with clear and concise notification that they           
          intended for respondent to correspond with them at any address              
          other than either the Hale St. address or the Girard St. address.           
               Because the notice of deficiency was mailed to petitioners             
          at their last known address, we shall grant respondent's Motion             
          to Dismiss for Lack of Jurisdiction.3                                       
          In order to reflect the foregoing,                                          

                                            An order will be entered                 
                                       granting respondent's Motion to               
                                       Dismiss for Lack of Jurisdiction.             

          3 Although petitioners cannot pursue their case in this                     
          Court, they are not without a legal remedy.  In short,                      
          petitioners 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 U.S. Court of Federal           
          Claims.  See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).            

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