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did not adversely affect the proper delivery of the notice of
deficiency. We can only conclude that petitioner failed to
receive the notice of deficiency by virtue of his own inaction.
Accordingly, we shall grant respondent's motion to dismiss for
lack of jurisdiction on the ground that the petition was not
timely filed.4
To reflect the foregoing,
An order of dismissal
will be entered granting
respondent's Motion to Dismiss
for Lack of Jurisdiction.
4 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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