- 7 - Petitioner is not without a judicial remedy. Petitioner may pay the tax and file a claim for refund with the Internal Revenue Service. If the claim for refund is denied, then petitioner may pursue his case in the appropriate Federal District Court or the U.S. Court of Federal Claims. McCormick v. Commissioner, 55 T.C. 138, 142 (1970). To reflect the foregoing, An order granting respondent's motion to dismiss for lack of jurisdiction will be entered.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011