- 10 -
days remaining in the filing period is prejudicial to the taxpayer).
Consistent with Mulvania v. Commissioner, supra, we hold
that petitioners received the notice of deficiency with
sufficient time to file a timely petition for redetermination,
that petitioners suffered no prejudice, and that the notice of
deficiency in question is valid. Because petitioners failed to
file their petition in a timely manner, 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 petitioners cannot pursue their case in this
Court, they are not without a remedy. In short, petitioners may
pay the tax, file a claim for a 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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