John and Betty Richardson Stafford - Page 11

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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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