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1999, petitioner submitted a request for reconsideration of the
adverse determination, but the request was denied on September 8,
1999.
On October 18, 1999, petitioner filed a petition with the
U.S. District Court for the Northern District of Texas, seeking
judicial review of the adverse determination. Respondent moved
the District Court to dismiss for lack of jurisdiction, citing
untimeliness and lack of subject matter jurisdiction. The
District Court granted the motion to dismiss for lack of subject
matter jurisdiction in an order dated January 25 and entered
January 26, 2000. The Court stated:
First, the government contends that McCune did not
timely appeal the IRS determination because he filed
suit in excess of thirty days after the IRS
determination was issued. McCune responds by asserting
that he filed a motion for reconsideration with the
IRS, thereby tolling the limitations period. However,
even if the limitations period was tolled by the filing
of the motion for reconsideration, this court lacks
subject matter jurisdiction to hear the case.
District Courts have jurisdiction under section
6330 only if the Tax Court lacks jurisdiction.
Clearly, the Tax Court had jurisdiction over this case
because it concerns income taxes, despite McCune’s
contention that he is not a taxpayer. Moreover, this
court does not have jurisdiction to hear McCune’s
complaint because the income taxes at issue have not
been paid in full. * * *
The order of dismissal was served on petitioner at his private
mail box, the address he provided for the record. Petitioner
received the order a few days thereafter when he picked up his
mail.
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