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Consequently, the notice of deficiency is valid. Because
petitioners failed to file a timely petition, we shall grant
respondent's Motion to Dismiss for Lack of Jurisdiction. We
need not decide whether, as respondent contends, the failure to
send the notice to White was due to the short time between the
submission of the Form 2848 (no sooner than March 12) and the
date the statutory notice was mailed (April 8).
As a final matter, we note that, although petitioners
cannot pursue their case in this Court, they are not without a
remedy. Petitioners may pay the tax, file a claim for a 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).
To reflect the foregoing,
An order will be entered
granting respondent's Motion to
Dismiss for Lack of Jurisdiction.
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Last modified: May 25, 2011