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notice of deficiency was addressed to the Thomases at their
correct address and that they simply failed to claim the notice
of deficiency.
In sum, we conclude that respondent mailed the notice of
deficiency to petitioner's last known address. Moreover, in
Powell v. Commissioner, 958 F.2d 53, 57 (4th Cir. 1992), the
Court of Appeals for the Fourth Circuit, the court to which an
appeal in this case would lie, held that "When notice of a
deficiency is not sent to a taxpayer's last known address,
subsequent actual notice of the deficiency will commence the
running of the ninety-day period." In the instant case,
petitioner actually received the notice of deficiency in November
1988, yet waited over 9 years to file his petition with this
Court. Accordingly, we will grant respondent's Motion to Dismiss
for Lack of Jurisdiction.4
To reflect the foregoing,
An order 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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