- 9 -
have been placed in dispute in a timely filed petition for
redetermination. Powerstein v. Commissioner, 99 T.C. 466, 471-
472 (1992); Powell v. Commissioner, 96 T.C. 707, 711 (1991). The
record reflects that the amount that respondent is attempting to
collect relates to petitioner's tax liability for 1993. Having
resolved that we lack jurisdiction over the taxable year 1993 in
this proceeding, it follows that we have no authority to enjoin
respondent's collection efforts. Accordingly, we shall deny
petitioner's motion to restrain assessment and collection.4
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
restrain assessment and
collection.
4 Although petitioner cannot pursue her case respecting her
tax liability for 1993 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).
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