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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.
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Last modified: May 25, 2011