Theolia Millsap - Page 12

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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.                                                              
                  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                                 
                  To reflect the foregoing,                                                             

                                                             An order of dismissal                      
                                                       will be entered granting                         
                                                       respondent's Motion to                           
                                                       Dismiss for Lack of                              

                  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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