- 9 -
no satisfactory explanation why Gladney, upon discovering that
the original Form 3800 was missing the crucial sender’s receipt,
would not have simply used another, intact Form 3800 to certify
the mailing or else have made other efforts to obtain from the
postal clerk a substitute receipt. These unexplained
irregularities undermine the credibility of Gladney’s testimony.
In sum, we conclude and hold that petitioner has failed to
establish timely mailing of the petition. Therefore, we must
grant respondent’s motion to dismiss the case for lack of
jurisdiction.6
An appropriate order of
dismissal for lack of jurisdiction
will be entered.
6 Although petitioner cannot pursue her case in this Court,
she is not without a remedy, as she may pay the tax, file a claim
for refund with the IRS, 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);
Koerner v. Commissioner, T.C. Memo. 1997-144.
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