-13-
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).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011