- 11 - the notice of deficiency to petitioners at their last known address. Therefore, we will grant respondent's Motion to Dismiss for Lack of Jurisdiction.3 In order to reflect the foregoing, An order granting respondent's motion and dismissing this case for lack of jurisdiction will be entered. 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 or not acted on within 6 months, 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011