Polly Paul McMahon - Page 12

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          To reflect the foregoing,                                                   
          An order will be entered                                                    
          granting respondent's Motion to                                             
          Dismiss for Lack of Jurisdiction                                            
          and denying petitioner's Motion to                                          
          Dismiss for Lack of Jurisdiction.                                           



























          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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