John B. Markham - Page 7

                                        - 7 -                                         

          571 F.2d 1306, 1309-1310 (4th Cir. 1978); Woods v. Commissioner,            
          T.C. Memo. 1991-433, affd. without published opinion 967 F.2d 597           
          (9th Cir. 1992).                                                            
               Consistent with the foregoing, we shall grant respondent's             
          motion to dismiss for lack of jurisdiction on the ground that               
          petitioner failed to file a timely petition for redetermination.6           
               To reflect the foregoing,                                              
                                             An order granting                        
                                        respondent's Motion to Dismiss                
                                        for Lack of Jurisdiction will                 
                                        be entered.                                   

          6  Although petitioner cannot pursue his case in this Court,                
          he is not without a legal 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  

Last modified: May 25, 2011