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32 T.C. 1017 (1959); Fortugno v. Commissioner, 41 T.C. 316
(1963), affd. 353 F.2d 429 (3d Cir. 1965). In any event, the
Commissioner cannot waive the jurisdictional requirements, and
jurisdiction cannot be established by estoppel. The notice of
deficiency provides "If you want to contest this determination in
court before making any payment, you have 90 days from the date
of this letter * * * to file a petition with the United States
Tax Court for a redetermination of the deficiency." The date
stamped on the notice of deficiency was clearly December 14,
1995. Petitioners and their counsel had the responsibility for
correctly calculating the end of the 90-day period.
Because the petition was not mailed until 91 days after the
mailing of the notice of deficiency, we conclude that the
petition was not timely filed within meaning of sections 7502(a)
and 6213(a). Accordingly, we shall grant respondent's motion to
dismiss this case for lack of jurisdiction.3
In order to give effect to the foregoing,
3 Although petitioners cannot pursue their case in this
Court, they are not without a 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 refund in the
appropriate Federal District Court or in the U.S. Court of
Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142
(1970).
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