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The record indicates that petitioner did not file tax
returns for the years 1987 through 1993. However, during the
period 1989 through 1995, petitioner sent a substantial amount of
correspondence to various IRS offices listing his address as the
Mt. Airy address. The record indicates that petitioner did not
provide respondent with an address other than the Mt. Airy
address until July 1995. Considering all of the circumstances,
we are satisfied that the Mt. Airy address constituted
petitioner's last known address on November 1, 1993--the date
respondent mailed the notice of deficiency for 1990.
Consequently, we will dismiss this case for lack of jurisdiction
as to the taxable year 1990 on the ground that petitioner failed
to file his petition within the 90-day time period prescribed in
section 6213(a).3
3 Although petitioner cannot pursue his case respecting his
1990 tax liability in this Court, he is not without a remedy. In
short, petitioner may pay the tax, file a claim for refund with
the IRS, 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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