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Consistent with the preceding discussion, we conclude that
we lack jurisdiction in this case because of petitioner's failure
to file a timely petition with the Court. Accordingly, we will
grant respondent's motion to dismiss.2
An order will be entered
granting respondent's Motion to
Dismiss for Lack of Jurisdiction.
1(...continued)
petition was timely filed. See Lowman v. Commissioner, T.C.
Memo. 1988-157. Because the 90-day filing period would have
expired on Nov. 22, 1999, the petition was not timely filed.
2 We note that 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 a refund with the Internal
Revenue Service, and if the claim is denied, sue for a refund in
the U.S. District Court or the U.S. Court of Federal Claims. See
McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
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