- 8 -
change of address. See King v. Commissioner, supra at 681;
Monge v. Commissioner, supra at 31-32; Cantu v. Commissioner,
T.C. Memo. 1990-354; James v. Commissioner, T.C. Memo. 1990-128;
Pritchett v. Commissioner, T.C. Memo. 1986-559.
Considering all of the facts and circumstances, we hold
that respondent exercised due diligence and mailed the notice of
deficiency to petitioners' last known address. Consequently, we
will grant respondent's Motion to Dismiss for Lack of
Jurisdiction.2
In order to reflect the foregoing,
An order will be entered
granting respondent's Motion to
Dismiss for Lack of Jurisdiction.
2 Although petitioners cannot pursue their case in this
Court, they are not without a legal remedy. In short,
petitioners 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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