Robert T. Lundy - Page 13

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          attributable to the erroneous date on the notice as in Loyd v.              
          Commissioner, supra, or Jones v. Commissioner, supra.                       
               Accordingly, based on the particular circumstances of this             
          case, we conclude that the 90-day period for filing a petition              
          with the Court is computed from the actual mailing date of March            
          29, 1996.  Because the petition was not filed within 90 days of             
          that date, we will grant respondent's motion to dismiss for lack            
          of jurisdiction.6                                                           
          To reflect the foregoing,                                                   
          An order will be entered                                                    
          granting respondent's Motion to                                             
          Dismiss for Lack of Jurisdiction.                                           
















          6  Although petitioner cannot pursue his case in this Court,                
          he is not without a remedy.  In short, petitioner may pay the               
          tax, file a claim for 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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