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this record indicating that petitioners were advised that the
revised examination report constituted a notice of deficiency or
that petitioners had additional time to file a petition.
Consequently, we hold that the revised examination report does
not constitute a second notice of deficiency.
Conclusion
Because petitioners did not file their petition with the
Court within the time prescribed by sections 6213(a) and 7502, we
lack jurisdiction to redetermine petitioners' tax liability for
the year in issue. Accordingly, we must grant respondent's
motion to dismiss for lack of jurisdiction.4
To reflect the foregoing,
An order granting respondent's
motion to dismiss for lack of
jurisdiction will be entered.
4 Although petitioners cannot pursue their case in this
Court, they are not without a judicial remedy. Specifically,
they may pay the tax, file a claim for refund with the Internal
Revenue Service, and, if their claim is denied, sue for a refund
in the appropriate Federal District Court or the United States
Court of Federal Claims. McCormick v. Commissioner, 55 T.C. 138,
142 (1970).
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