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record supports the existence of such an address and, to the
extent that such address may actually be "114 N. Crossway St.",
such latter address does not appear on any document in the record
for a taxable year after 1989.
Conclusion
In view of the foregoing, we hold that a notice of
deficiency for the taxable years 1985, 1986, 1987, and 1989 and a
notice of deficiency for 1988, 1990, 1991 were each sent to
petitioner at his last known address. Accordingly, those notices
are valid, and we must, therefore, dismiss this case for lack of
jurisdiction on the ground that the petition was not timely
filed.7
To reflect the foregoing,
An order of dismissal
will be entered granting
respondent's Motion to
Dismiss for Lack of
Jurisdiction.
7 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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