-7-
certified mail receipt, but did not do so. Such postmark is
treated as the postmark date of the document, at least in cases
where the envelope reaches its destination. See sec. 301.7502-
1(c)(2) and (d), Proced. & Admin. Regs.
While we are sympathetic with petitioner's plight, because the
petition was filed outside the 90-day period prescribed by section
6213(a), we lack jurisdiction to hear petitioner's case.
Consequently, respondent's motion to dismiss for lack of
jurisdiction will be granted. Petitioner, however, is not without
a judicial remedy. Petitioner may pay the tax, file a claim for
refund with the Internal Revenue Service, and if the refund claim
is denied, sue for a refund in the appropriate Federal District
Court or the United States Court of Federal Claims.
To reflect the foregoing,
An order granting
respondent's motion will be
entered.
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Last modified: May 25, 2011