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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).
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Last modified: May 25, 2011