- 10 - Commissioner is required to send a taxpayer a petition or form to file with this Court. The notice of deficiency clearly sets out the address of the Court and the fact that a petition form and instructions could be obtained by writing to the Court. Despite receipt of the notice of deficiency 2 days after it was sent, neither petitioners nor their adviser apparently took such action. Because the petition was not filed within 90 days of the date of the mailing of the notice of deficiency, we will grant respondent's motion to dismiss for lack of jurisdiction. Petitioners, however, are not without a judicial remedy. Petitioners may pay the tax, file a claim for refund with the Internal Revenue Service, and if the refund claim is denied, sue for a refund in the appropriate Federal District Court or the United States Court of Federal Claims. To reflect the foregoing, An appropriate order of dismissal will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011