Gregory Powell & Araminta D. Morton - Page 9

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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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